] FT [Official Copy. 

. MEADE _ Z ___ 

£ JEN’S EDITION 

Copy 1 

OF 

TIHIIE UEW 

NATIONAL TAX LAW, 

OOMPLETE. 


Embodying the Organic Sections; The General and 
Specific Provisions; Provisions for the Appoint¬ 
ment and Governance of Collectors, Assess¬ 
ors and their Assistants; Alphabetical 
Schedule-List of Articles Taxed; 
with Rates, etc., etc. 


AUTHENTICATED EDITION. 


BEADLE AND COMPANY, 

NEW YORK: No. 141 WILLIAM STREET. 
Sinclair Tousey, 191 Nassau St., N. Y. 













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THE 


4£/^r 

^389 

NATIONAL TAX-LAW, 


(COMPLETE:) 


EMBODYING THE ORGANIC SECTIONS; THE GENERAL AND 
SPECIFIC PROVISIONS; PROVISIONS FOR THE APPOINT¬ 
MENT AND GOVERNANCE OF COLLECTORS, ASSESS- 
ORS AND THEIR ASSISTANTS; ALPHABETICAL 
SCHEDULE-LIST OF ARTICLES TAXED, 

WITH RATES, ETC., ETC. 


PREPARED FROM THE OFFICIAL COPY. 


BEADLE AND COMPANY, 

NEW YORK: 141 WILLIAM STREET. 

LONDON: 44 PATERNOSTER ROW. 







Entered according to Act of Congress, in the year 1882, by 
BEADLE AND COMPANY, 

In the Clerk’s Office of the District Court of the United States for th« 
Southern District of New York. 


By tranai« r 

Rational Monetary 
1912 


from 

Commission, 


CONTENTS 


ORGANIC SECTION,.g 

GENERAL PROVISIONS, - - - , 6 

SPIRITS, ALE, BEER AND PORTER,.28 

LICENSES,.40 

MANUFACTURES, ETC..51 

SLAUGHTERED MEAT,.64 

RAILROADS, STEAMBOATS, ETC.,.65 

RAILWAY BONDS,.67 

BANKING INSTITUTIONS, ETC.,.68 

SALARIES AND PASSPORTS,.71 

ADVERTISEMENTS,.72 

INCOME DUTY, .73 

STAMP DUTIES, - - -.77 

LEGACIES AND DISTRIBUTIVE SHARES OF PROPERTY, 85 
FROM WHAT MONEYS COLLECTORS ARE TO BE PAID, 89 

ALLOWANCE AND DRAWBACK,.90 

SPECIAL PROVISIONS,.91 

SCHEDULE A—CARRIAGES, BILLIARD TABLES, YACHTS, 

AND PLATE,.93 

SCHEDULE B—STAMPS ON CONTRACTS, BILLS OF 

EXCHANGE, DEEDS, ETC.,.9S 

SCHEDULE C —MEDICINAL PREPARATIONS, PERFUM¬ 
ERY, ETC.,.97 


ALPHABETICAL SUMMARY, RATES, 101 















- 5 *- 


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4 



















































- ‘ 


























♦ • f 










































f J 























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INDEX 


Note— See Alphabetical Summary, pages 101-121, for a detailed exhibit 
of all articles taxed, with the tax thereon. 


PAGE. 

Absentees, Assessment of Pro¬ 
perty 9 

Attempts at Fraud, penalty for 89 
Allowances and Drawback 90 

Allowances and Drawback,penalty 
for attempt at fraud 91 

Advertisements, Tax on 72 

Appeals from Assessors’ returns 11 
Assessors and Assistants, Pay of 13 
Alphabetical Summary 101 

Assessors, and their appointment 4 
“ to search for property 6 
“ to enumerate in certain 

cases 7 

“ Returns and General 

Lists 10 

“ to Report Lists to Col¬ 
lectors 12 

“ in case of False Re¬ 
turns 7 

“ and Assistants, Pay, 

etc. 13 

Assessment of property out of Dis¬ 
tricts 9 

Aggregate Lists , 

Aliens and Absentees, Property of 19 
Accounts—How to be kept at the 

Treasury 25 

Auction Sales, Taxes on 63 

Banking Institutions, Tax on 68 

“ “ Penalties 

for non-payment of Tax 69 

Bonded Warehouses 31 

Beer, Ale, Porter, etc., Tax on 35 

“ “ “ Regulations 

of Manu¬ 
facture, 
Sale, etc. 36 

** “ “ “ Attestation 

of Entries, 
etc. 37 

** “ “ “ in case of 

False Re¬ 
turns, etc. 38 


PAGE. 

Beer, Ale, Porter, etc., General 
(Monthly) 
State- 
ments of 
Products, 
Sales, etc. 40 
“ “ (See Licenses.) 

Billiard Tables, Taxes on 64 

Butchers, regulations for 64 

Bridges (Toll), Ferry-boats, etc., 
regulations for 66 

Coal Tax on, and on Coal Con¬ 
tracts 56 

Collection of Taxes Levied, the 
process 14 

Cloth, Tax on all kinds 61 

Cattle, Sheep, etc., Slaughtered, 
Tax on 64 

Commissioner of Internal Re¬ 
venue • 3 

Collection Districts and Officers 4 
Collectors, Appointment of 4 

“ etc., from what moneys 

to be paid * 89 

“ and their Deputies 5 

“ to pay Monthly 20 

“ Account Current 21 

Collectors, Delinquent, Proceed¬ 
ings against 21 

“ Sickness, in case of 24 

“ Death, “ “ “ 24 

“ Right to Sue 24 

“ Compensation, etc. 26 

Carriages, Taxes on 64 

Distraint for Non-payment 15 

Drafts, Notes,etc., Penalty for non- 
stamp 80 

Delinquent Collectors, Proceed¬ 
ings against Si- 

Drafts, etc., Stamps on 80 

Duties—-Requirements of Firms 

and others 51 

Attempts to evade 55 

“ IIow to be Paid 52 

1 






vi 


INDEX. 


Page. 

Duties—Process against Delin¬ 
quents _ 53 

Executors, Trustees, etc., how lia¬ 
ble 85 

Executors, Trustees, etc., penalty 
for attempt to evade tax 86 

Express Packages, to be stamped -82 
Express Packages, Penalty for 
neglect to stamp 82 

False Returns—Fine and Penalty 7 
Forced Lists, and Penalties for 
Refusal 8 

Gas, Tax on, 57 

Guardians, Executors, etc..Tax on 76 
Incorporated Property, when duty 
shall be paid 89 

Income Duty—old law repealed 73 
Incomes, Dividends, etc.. Tax on 74 
“ Exceptions and exemp¬ 
tions from tax 74 

Incomes, procedure for non-pay¬ 
ment of tax 75 

Insurance Companies, Tax on 70 
“ “ regulations 70 

Iron, Tax on various kinds 59 

Inspectors and their Duties 30 

Inspection of Lists Returned, Ap¬ 
peals from, etc. 11 

Legacies, Tax on 85 

“ “ “ Attempts to 

evade 86 

Leather. Tax on all kinds 60 

Liquors (see Spirits.) 

Lists for Taxation, Notification to 
prepare 8 

Lists as returned to be held open 
for inspection 14 

License Tax on various Pursuits 44 
Licenses to Distill, Accounts, etc. 28 
Application for 29 

Every Manufacturer must 
obtain 40 


Regulations for Obtain- 


41 


ing 

Penalty for Neglecting 
to Obtain 41 

Specific Requirement of 42 
Required for each Trade, 
etc. 42 

Regulations for Auc¬ 
tioneers 42 

Perpetuation of, to a 
Successor 43 

where Trades, etc., are 
exempt from 50 

not to contravene State 
prohibitions 51 

Manufactured articles exempt from 
Tax gg 

Manufactures (see Duties) si 

Requirements of 
Firms and Others 51 


Page. 

Manufactures, Values how Esti¬ 
mated 66 

“ Penalty for Viola¬ 
tion do. do. 55 

“ Exemptions from 

the Tax 55 

“ Taxes on various 

(see Alphabetical 
Index) 56 

Medicines, Patent, regulations for 
sale, etc. 83 

Medicines, penalty for base use of 
stamp 83 

Medicines, penalty for attempt to 
evade stamp 84 

New Mexico, Special Provisions 91 
Nebraska, Special Provision for 28 

Oils, Illuminating 57 

Passports, Tax on 71 

Publisher’s Tax (Advertising) 72 

“ requirements for Gas 57 

Process of Collecting Tax by Dis¬ 
traint 39 

Patent Medicines, Stamps on 83 

Pay to Assessors and' Assistants 13 

Property Sold for Taxes 16 

“ Seized, and Titles there¬ 
for 17 

“ of Aliens and Absentees 19 
Penalty for Extortion 23 

“ “ False Returns 7 

“ “ Obstruction 23 

“ “ False Oath, 25 

“ “ Non-payment of Tax 

on Ale, Beer, etc. 38 

Plate, Taxes on - 64 

Party Aggrieved, in case of 26 

“ Proof, what is considered 30 

Railway Bonds, Tax on, etc. 67 

Railroads, Steamboats, etc., regu¬ 
lations for 64 

Right of Entry to Premises 23 

Salaries, Tax on 71 

Sales of Seized Property, process 
of, etc. 18 

Surplus Monies arising from Tax 
Sales, how to be disposed of 20 
Sugar, Tax on all kinds 58 

Schedule A — Carriages, Billiard 
Tables, Yachts, etc. 63 

Schedule B—Contracts, Express, 
Insurance, etc., duties on 93 

Schedule C—Medicines, duties on 97 
Special Provisions in reference to 
the Act of August 5, 1861 91 

Sub-Districts 4 

States in Rebellion, Taxes due 
from 27 

Some States, Special Provisions 
for 27 

Spirits, Tax on * 29 

Account of Manufacture, 33 






INDEX. 


VII 


Page 

Spirits—“ Proof,” what is con¬ 
sidered 30 

“ How may be shipped 32 

“ Regulations for Export- 

. iug S3 

Attestation of Accounts 
of Sale, etc. 34 

“ (See Beer, Ale, Porter, etc.) 

“ in case of False Returns 38 

“ Penalty for Non-Payment 

of Duties 38 

'* General (Monthly) State- 

m e n t s of Products, 
Sales, etc. 40 

** (See Licenses.) 

Slaughtered Meat, Taxes on 64 
Stamp Duties *37 

“ “ Non-Payment of 38 

Stamp Duties Special Exemptions 81 
“ “ Penalties for For¬ 
gery of 7S 

“ Non-Convertible 78 

“ to be canceled by first use 79 
“ who shall sell 81 

“ Penalties for base use of 83 
“ for attempts to 84 
evade 

“ Monthly Statements re¬ 
quired 84 

Taxes, Allowance and Drawback 

on 90 

“ Fraudulent Claims on do. 91 
“ Special Provisions 91 

TelegraphicDispatches, Stamps on 82 
Tennessee, Special Provision for 28 


Page. 

Tobacco, Tax on all kinds 58 

Tax-payeis to Make Returns 6 

Tax Collection, Penalty for Non- 
Payment, etc. 14 

Title in Goods Distrained 27 

Taxes due from States in Rebell¬ 
ion 27 

“ on Slaughtered Meat 64 

“ “ Auction Sales 63 

“ Railroads, Steamboats, and 
Ferries 65 

“ Carriages, Yachts, Billiard 
Tables and Plate 64 

Tax on Legacies > 85 

“ “ Guardians, Executors, etc.76 
“ “ Incomes, Non-Payment of 86 
“ “ Incorporate Property, 

when to be paid 89 

“ “ Government Employees 71 
“ “ Passports 71 

“ “ Advertisements 72 

“ “ Salaries, Incomes, etc. 74 
“ “ “ “ exception¬ 

al cases 74 

“ “ “ “ Non-Pay¬ 

ment of 75 

“ “ Guardians, Executors, etc. 76 
“ “ Banking Institutions, etc. 68 

“ “ Railroad Bonds 65 

“ “ Insurance Companies, etc. 70 
Wool, worsted, cotton, flax, etc., 
goods, Tax on 62 

Wrong or excessive Levies, how 
to remedy 20 

Yachts, Taxes on 64 






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NATIONAL TAX-LAW. 

Passed at the second session of the Thirty-seventh Congress. 


A n Act to provide internal revenue to support the government 

AND TO PAY INTEREST ON THE PUBLIC DEBT. 

I.—ORGANIC SECTION. 

COMMISSIONER OP INTERNAL REVENUE. 

Be it enacted by the Senate and House of Representatives of 
the United States of America in Congress assembled , That, for 
the purpose of superintending the collection of internal duties, 
stamp duties, licenses or taxes imposed by this act, or which 
may be hereafter imposed, and of assessing the same, an office 
is hereby created in the Treasury Department, to be called 
the office of the Commissioner of Internal Revenue, and the 
President of the United States is hereby authorized to nomi¬ 
nate, and, with the advice and consent of the Senate, to 
appoint a Commissioner of Internal Revenue, with an annual 
salary of four thousand dollars, who shall be charged, and 
hereby is charged, under the direction of the Secretary of the 
Treasury, with preparing all the instructions, regulations, 
directions, forms, blanks, stamps and licenses, and distributing 
the same, or any part thereof, and all other matters pertaining 
to the assessment and collection of the duties, stamp duties, 
licenses and taxes which may be necessary to carry this act 
into effect, and with the general superintendence of his office, 
as aforesaid, and shall have authority, and hereby is authorized 
and required, to provide proper and sufficient stamps or dies 
for expressing and denoting the several stamp duties, or the 
amount thereof in the case of percentage duties imposed by 
this act, and to alter and renew or replace such stamps from 
time to time as occasion shall require; and the Secretary of 
the Treasury may assign to the office of the Commissioner of 
Internal Revenue such number of clerks as he may deem 
necessary or the exigencies of the public service may require, 



4 


T TTF. national tax law. 


and the privilege of franking all letters and documents peitain- 
ing to the duties of his office, and of receiving free of postage 
all such letters and documents, is hereby extended to said Com- 
miswoner. 

COLLECTION DISTRICTS AND OFFICERS. 

Sec. 2. And be it further enacted , That, for the purpose of 
assessing, levying and collecting the duties or taxes herein¬ 
after prescribed by this act, the President of the United States 
be, and he is hereby, authorized to divide respectively the 
States and Territories of the United States and the District of 
Columbia into convenient collection districts, and to nomi¬ 
nate, and, by and with the advice and consent of the Senate, 
to appoint an assessor and a collector for each such district, 
who shall be residents within the same. Provided, that any 
of said States -and Territories and the District of Columbia, 
may, if the President shall deem it proper, be erected into 
and included in one district; provided that the number 
of districts in any State shall not exceed the number of 
representatives to which such State shall be entitled in the 
present Congress, except in such States as are entitled to an 
increased representation in the thirty-eighth Congress, in 
which States the number of districts shall not exceed the 
number of representatives to which any such State may be so 
entitled : and provided further, that in the State of California the 
President may establish a number of districts, not exceeding 
the number of senators and representatives to which said 
State is entitled in the present Congress. 

SUB-DISTRICTS AND ASSESSORS. 

Sec. 3. And be it further enacted, That each of the assess¬ 
ors shall divide his district into a convenient number of 
assessment districts, subject to such regulations and limitations 
as may be imposed by the Commissioner of Internal Revenue, 
within each of which he shall appoint one assistant assessor, 
who shall be resident therein, and each assessor and assistant 
assessor so appointed, and accepting the appointment, shall, 
before he enters on the duties of his appointment, take and 
subscribe, before some competent magistrate, or some collector, 
to be appointed by virtue of this act (who is hereby empowered 
to administer the same), the following oath or affirmation, to 
wit: “ I, A. B., do swear, or affirm (as the case may be), that 


COLLECTORS AND THEIR DEPUTIES. 


5 


I will bear true faith and allegiance to the United States of 
America, and will support the Constitution thereof, and that I 
will, to the best of my knowledge, skill and judgment, dili¬ 
gently and faithfully execute the office and duties of assessor 
for (naming the assessment district), without favor or parti¬ 
ality, and that I will do equal right and justice in every case 
in which I shall act as assessor. 1 ’ And a certificate of such 
oath or affirmation shall be delivered to the collector of the 
district for which such assessor or assistant assessor shall be 
appointed. And every assessor or assistant assessor acting 
in the said office without having taken the said oath or affirm¬ 
ation shall forfeit and pay one hundred dollars, one moiety 
thereof to the use of the United States, and the other moiety 
thereof to him who shall first sue for the same, with costs of 
suit. 

COLLECTORS AND THEIR DEPUTIES. 

Sec. 4. And be it further enacted , That before any such 
collector shall enter upon the duties of his office, he shall 
execute a bond for such amount as shall be prescribed by the 
Commissioner of Internal Revenue, under the direction of the 
Secretary of the Treasury, with not less than five sureties to 
be approved as sufficient by the Solicitor Of the Treasury, 
containing the condition that said collector shall faithfully 
perform the duties of -his office according to law, and shall 
justly and faithfully account for and pay over to the United 
States, in compliance with the order or regulations of the 
Secretary of the Treasury, all public moneys which may come 
into his hands or possession, which bond shall be filed in the 
office of the First Comptroller of the Treasury. And such 
collectors shall, from time to time, renew, strengthen and 
increase their official bond, as the Secretary of the Treasury 
may direct. 

Sec. 5. And be it further enacted , That each collector shall 
be authorized to appoint, by an instrument of writing under 
his hand, as many deputies as he may think proper, to be by 
him compensated for their services, and also to revoke any 
such appointment, giving such notice thereof as the Commis¬ 
sioner of Internal Revenue shall prescribe; and may require 
bonds or other securities and accept the same from such 
deputy; and each such deputy shall have the like authority, 


6 


THE NATIONAL TAX LAW. 


in every respect, to collect the duties and taxes levied or 
assessed within the portion of the district assigned to him, 
which is by this act vested in the collector himself; but each 
collector shall, in every respect, be responsible both to the 
United States and to individuals, as the case may be, for all 
moneys collected, and for every act done as deputy collector 
by any of his deputies whilst acting as such, and for every 
omission of duty: Provided , that nothing herein contained 
shall prevent any collector from collecting himself the whole 
or any part of the duties and taxes so assessed and payable 
in his district. 

II.—GENERAL PROVISIONS. 

TAX-PAYERS TO MAKE RETURNS. 

Sec. 6. And be it further enacted , That it shall be the duty 
of any person or persons, partnerships, firms, associations or 
corporations, made liable to any duty, license, stamp or tax 
imposed by this act, when not otherwise and differ¬ 
ently provided for, on or before the first day of August,, 
one thousand eight hundred and sixty-two, and on or before 
the first Monday of May in each year thereafter, and in all 
other cases before the day of levy, to make a list or return to 
the assistant assessor of the district where located, of the 
amount of annual income, the articles or objects charged 
with a special duty or tax, the quantity of goods, wares and 
merchandise made or sold, and charged with a specific or ad 
valorem duty or tax, the several rates and aggregate amount 
according to the respective provisions of this act, and accord¬ 
ing to the form3 and regulations to be prescribed by the 
Commissioner of Internal Revenue, under the direction of the 
Secretary of the Treasury, for which such person or persons, 
partnerships, firms, associations or corporations are liable to 
be assessed under and by virtue of the provisions of this act, 

ASSESSORS TO SEARCH FOR PROPERTY, ETC. 

Sec. 7. And be it further enacted , That the instructions, 
regulations and directions, as hereinbefore mentioned, shall 
be binding on each assessor and his assistants, and on each 
collector and his deputies, in the performance of the duties 
enjoined by or under this act; pursuant to which instructions 
the said assessors shall, on the first day of August, one thousand 


PENALTY FOR FALSE RETURNS. 


7 


eight hundred and sixty-two, and on the first Monday oi May 
in each succeeding year, and from time to time thereafter, in 
accordance with this act, direct and cause the several assistant 
assessors to proceed through every part of their respective 
districts, and inquire after and concerning all persons being 
within the assessment districts where they respectively reside, 
owning, possessing, or having the care or management of any 
property, goods, wares and merchandise, articles or objects 
liable to pay any duty, stamp or tax, including all persons 
liable to pay a license duty, under the provisions of this act 
(by reference as well to any lists of assessment or collection 
taken under the laws of the respective States, as to any other 
records or documents, and by all other law 7 ful w*ays and 
means, especially to the written list, schedule or return 
required to be made out and delivered to the assistant assessor 
by all persons owning, possessing, or having the care or man¬ 
agement of any property, as aforesaid, liable to duty or taxsu 
tion), and to value and enumerate the said objects of taxation, 
respectively, in the manner prescribed by this act, and in con¬ 
formity with the regulations and instructions before mentioned. 

ASSESSORS TO ENUMERATE IN CERTAIN CASES. 

Sec. 8. And be it further enacted, That if any person own¬ 
ing, possessing or having the care or management of property, 
goods, w r ares and merchandise, articles or objects liable to pay 
any duty, tax or license, shall fail to make and exhibit a 
written list when required, as aforesaid, and shall consent 
to disclose the particulars of any and all the property, goods, 
wares and merchandise, articles and objects liable to pay any 
duty or tax, or any business or occupation, liable to pay any 
license as aforesaid, then, and in that case, it shall be the 
duty of the officer to make such list, which, being distinctly 
read, consented to, and signed, by the person so owning, pos¬ 
sessing, or having the care and management as aforesaid, shall 
be received as the list of such person. 

FINE AND PENALTY FOR FALSE RETURNS. 

Sec. 9. And be it f urther enacted, That if any such person 
shall deliver or disclose to any assessor or assistant assessor 
appointed in pursuance of this act, and requiring a list or lists 
as aforesaid, any false or fraudulent list or statement, with 
intent to defeat or evade the valuations or enumeration hereby 


8 


THE NATIONAL TAX LAW. 


intended to be made, such person so offending, and being 
thereof convicted on indictment found therefor in any circuit 
or district court of the United States, held in the .district in 
which such offense may be committed, shall be fined in a sum 
not exceeding five hundred dollars, at the discretion of the 
court, and shall pay all costs and charges of prosecution; and 
the validation and enumeration required by this act, shall in 
all such cases, and in all cases of under valuation or under 
statement in such lists or statements, be made, as aforesaid, 
upon lists according to. the form prescribed; to be made out 
by the assessors, and assistant assessors, respectively; which 
lists the said assessors and assistant assessors are hereby 
authorized and required to make according to the best infor¬ 
mation they can obtain, and for the purpose of making which 
they are hereby authorized to enter into and upon all and 
singular the premises, respectively; and from the valuation 
and enumerations so made there shall be no appeal. 

NOTIFICATION TO PREPARE LISTS. 

Sec. 10. And be it further enacted , That in case any person 
shall be absent from his or her place of residence at the time 
an assistant assessor shall call to receive the list of such per¬ 
son, it shall be the duty of such assistant assessor to leave at 
the place of residence of such person, with some person of 
suitable age and discretion, if such be present, otherwise to 
deposit in the nearest post-office, a written note or memoran¬ 
dum, addressed to such person, requiring him or her to pre¬ 
sent to such assessor the list or lists required by this act within 
ten days from the date of such note or memorandum. 

FORCED LISTS, AND PENALTIES FOR REFUSAL. 

Sec. 11. And be it further enacted. That if any person, on 
being notified or required, as aforesaid, shall refuse or neglect 
to give such list or lists within the time required, as aforesaid, 
it shall be the duty of the assessor for the assessment district 
within which such person shall reside, and he is hereby 
authorized and required, to enter into and upon the premises, 
if it be necessary, of such persons so refusing or neglecting, 
and to make, according to the best information which he can 
obtain, and on his own view and information, such lists of 
property, goods, wares and merchandise, and all articles or 
objects liable to duty or taxation, owned or possessed, or under 


PROPERTY OP ABSENTEES. 


9 


the cure or management of such person, as are required by 
this act, including the amount, if any, due for license ; and in 
case of refusal or neglect to make such lists, except in cases 
of sickness, the assessors shall thereupon add fifty per centum 
to the amount of the items thereof; and the lists, so made 
and subscribed by such assessor, shall be taken and reputed 
as goal and sufficient lists of the persons and property for 
which such person is to be taxed for the purposes of this act; 
and the person so failing or neglecting, unless in case of sick¬ 
ness or failure to receive the notice, shall, moreover, forfeit and 
pay the sum of one hundred dollars, except where otherwise 
provided for; to be recovered for the use of the United States, 
with costs of suit. 

ASSESSMENT OP PROPERTY OP ABSENTEES. 

Sec. 12. And be it further enacted , That whenever there 
shall be in any assessment district any property, goods, wares 
and merchandise, articles or objects, not owned or possessed 
by, or under the care or management of, any person or per¬ 
sons within such district, and liable to be taxed as aforesaid, 
and no list of which shall have been transmitted to the assist¬ 
ant assessor in the manner provided by this act, it shall be 
the duty of the assistant assessor for such district, and he is 
hereby authorized and required, to enter into and upon the 
premises where such property is situated, and take such view 
thereof as may be necessary, and to make lists of the same 
according to the form prescribed, which lists, being subscribed 
by the said assessor, shall be taken and reputed as good and 
sufficient lists of such property, goods, wares and merchan¬ 
dise, articles or objects, as aforesaid, under and for the pur¬ 
poses of this act. 

ASSESSMENT OP PROPERTY OUT OP DISTRICTS. 

Sec. 13. And be it further enacted , That the owners, posses¬ 
sors, or persons having the care or management of property, 
goods, wares and merchandise, articles or objects, not lying 
or being within the assessment district in which they reside, 
shall be permitted to make out and deliver the lists thereof 
required by this act, (provided the assessment district in which 
the said objects of duty or taxation are situated is therein 
distinctly stated) at the time and in the manner prescribed to 
the assistant assessor of the assessment district wherein such 


10 


THE NATIONAL TAX LAW. 


persons reside. And it shall be the duty of the assistant 
assessor who receives any such list to transmit the same to 
the assistant assessor where such objects of taxation are sit¬ 
uate, who shall examine such list; and if he approves the 
same, he shall return it to the assistant assessor from whom 
he received it, with his approval thereof; and if he fails to 
approve the same, he shall make such alterations therein as 
he may deem to be just and proper, and shall then return the 
said list, with such alterations therein or additions thereto, to 
the assistant assessor from whom he received the said list; 
and the assistant assessor, where the person liable to pay such 
tax resides, shall proceed in making the assessment of the tax 
upon the list by him so received, in all respects as if the said 
list had been made out by himself. 

assessors’ returns and general list. 

Sec. 14. And be it further enacted , That the lists aforesaid 
shall, where not otherwise specially provided for, be taken 
with reference to the day fixed for that purpose by this act, 
as aforesaid, and where duties accrue at other and different 
times, the lists shall be taken with reference to the time when 
said duties become due; and the assistant assessors, respect¬ 
ively, after collecting the said lists, shall proceed to arrange 
the same, and to make two general lists—the first of which 
shall exhibit, in alphabetical order, the names of all persons 
liable to pay any duty, tax or license under this act residing 
within the assessment district, together with the value and 
assessment, or enumeration, as the case may require, of the 
objects liable to duty or taxation within such district for 
which each such person is liable, or for which any firm, com¬ 
pany or corporation is liable, with the amount of duty or tax 
payable thereon; and the second list shall exhibit, in alpha¬ 
betical order, the names of all persons residing out of the 
collection district, owners of property within the district, 
together with the value and assessment or enumeration thereof, 
as the case may be, with the amount of duty or tax payable 
thereon as aforesaid. The forms of the said general list shall 
be devised and prescribed by the assessor, under the direction 
of the Commissioner of Internal Revenue, and lists taken 
according to such forms shall be made out by the assistant 
assessors and delivered to the assessor within thirty days after 


INSPECTION OP LISTS RETURNED. 


11 


the day lixed by this act as aforesaid, requiring* lists from 
individuals, or where duties, -licenses or taxes accrue at other 
and different times, the lists shall be delivered from time to 
time as they become due. And if any assistant assessor shall 
fail to perform any duty assigned by this act within the time 
prescribed by his precept, warrant or other legal instructions, 
not being prevented therefrom by sickness or other unavoid¬ 
able accident, every such assistant assessor shall be discharged 
from office, and shall, moreover, forfeit and pay two hundred 
dollars, to be recovered for the use of the United States, with 
costs of suit. 

INSPECTION OP LISTS RETURNED—APPEALS FROM, ETC. 

Sec. 15. And be it further enacted , That’the assessors for 
each collection district shall, by advertisement in some public 
newspaper published in each county within said district, if 
any such there be, and by written or printed notifications, to 
be posted up in at least four public places within each assess¬ 
ment district, advertise all persons concerned, of the time 
and place within said county when and where the lists, valua¬ 
tions and enumerations made and taken within said county 
may be examined; and said lists shall remain open for exam¬ 
ination for the space of fifteen 'days after notice shall have 
been given as aforesaid. And said notifications shall also 
state when and where within said county, after the expiration 
of said fifteen days, appeals will be received and deter¬ 
mined relative to any erroneous or excessive valuations or 
enumerations by the assistant assessors. And it shall be the 
duty of the assessor for each collection district, at the time 
fixed for hearing such appeal as aforesaid, to submit the pro¬ 
ceedings of the assistant assessors, and the lists taken and 
returned as aforesaid, to the inspection of any and all persons 
who may apply for that purpose. And the said assessor for 
each collection district is hereby authorized, at any time 
within fifteen days from and after the expiration of the time 
allowed for notification as aforesaid, to hear and determine, 
in a summary way, according to law and right, upon any and 
all appeals which may be exhibited against the proceedings 
of the said assistant assessors: Provided, that the question to 
be determined by the assessor, on an appeal respecting the 
valuation or enumeration of property, or objects liable to duty 


12 


THE NATIONAL TAX LAW. 


or taxation, shall be, whether the valuation complained of bo 
or be not in a just relation or proportion to other valuations 
in the same assessment district, and whether the enumeration 
be or be not correct. And all appeals to the assessor, as 
aforesaid, shall be made in writing, and shall specify the 
particular cause, matter or thing respecting which a decision 
is requested; and shall, moreover, state the ground or principle 
of inequality or error complained of. And the assessor shall 
have power to reexamine and equalize the valuations as shall 
appear just and equitable; but no valuation or enumeration 
shall be increased without a previous notice, of at least five 
days, to the party interested, to appear and object to the same, 
if he judge proper; which notice shall be given by a note in 
writing, to be left at the dwelling-house, office or place of 
business of the party by such assessor or an assistant assessor. 

ASSESSORS TO REPORT LISTS TO COLLECTORS. 

Sec. 16. And be it further enacted , That the said assessors 
of each collection district, respectively, shall, immediately after 
the expiration of the time for hearing appeals, and from time 
to time, as duties, taxes or licenses become liable to be 
assessed, make out lists containing the sums payable according 
to the provisions of this act upon every object of duty or 
taxation in and for each collection district, which lists shall 
contain the name of each person residing within the said 
district owning or having the care or superintendence of 
property lying within the said district which is liable to the 
said tax, or engaged in any business or pursuit requiring a 
license, when such person or persons are known, together 
with the sums payable by each; and where there is any 
property within any collection district liable to the payment 
of the said duty or tax not owned or occupied by or 
under the superintendence of any person resident therein, 
there shall be a separate list of such property, specifying the 
sum payable, and the names of the respective proprietors, 
where known. And the assistant assessor making out any 
such separate list shall transmit therefrom to the assistant 
assessor, where the persons liable to pay such tax reside or 
shall have their principal place of business, copies of the list 
of property held by persons so liable to pay such tax, to the 
end that the taxes assessed under the provisions of this act 


PAY TO ASSESSORS AND ASSISTANTS. 


13 


may be paid within the collection district where the persons 
nable to pay the same reside or may have their principal 
place of business. And in all other cases the said assessor shall 
furnish to the collectors of the several collection districts, 
respectively, within ten days after the time of hearing appeals, 
and from time to time thereafter as required, a certified copy 
of such list or lists for their proper collection districts; and in 
default of performance of the duties enjoined upon assessors 
by this section they shall severally and individually forfeit 
and pay the sum of five hundred dollars to the use of the 
United States; and, moreover, shall forfeit their compensation 
as assessors: Provided, that it shall be in the power of the 
Commissioner of Internal Revenue to exonerate any assessor 
as aforesaid from such forfeitures, in whole or in part, as to 
him shall appear just and equitable. 

PAY TO ASSESSORS AND ASSISTANTS. 

Sec. 17. And be it further enacted , That there shall be 
allowed and paid to the several assessors and assistant 
assessors, for their services under this act—to each assessor 
three dollars per day for every day employed in making the 
necessary arrangements and giving the necessary instructions 
to the assistant assessors for the valuation; and five dollars 
per day for every day employed in hearing appeals, revising 
valuations, and making out lists agreeably to the provisions 
of this act; and one dollar for every hundred taxable 
persons contained in the tax list, as delivered by him to said 
collectors, and forwarded to the Commissioner of Internal 
Revenue; to each assistant assessor three dollars for every 
day actually employed in collecting lists and making valua¬ 
tions, the number of days necessary for that purpose to be 
certified by the assessor and approved by the Commissioner 
of Internal Revenue; and one dollar for every hundred 
taxable persons contained in the tax list, as completed and 
delivered by him to the assessor. And the said assessors and 
assistant assessors, respectively, shall also be allowed thetr 
necessary and reasonable charges for stationery and blank 
books used in the execution of their duties, and the compensa¬ 
tion herein specified shall be in full for all expenses not other¬ 
wise particularly authorized: Provided , the Secretary of tne 
Treasury shall be, and he is hereby, authorized to fix such 


14 


THE NATIONAL TAX LAW. 


additions, rates of compensation to be made to assessors 
and assistant assessors in the States of California and Oregon 
and the Territories, as may appear to him to be just and 
equitable in consequence of the greater cost of living and 
traveling in those States and Territories, and as may in his 
judgment be necessary to secure the services of competent 
and efficient men, provided the rates of compensation thus 
allowed shall not exceed the rates paid to similar officers in 
such States and Territories respectively. In cases where a 
collection district embraces more than a single Congressional dis¬ 
trict, the Secretary of the Treasury may allow the assessor 
such compensation as he may deem necessary. 

AGGREGATE LISTS. 

Sec. 18. And be it further enacted , That each collector, on 
receiving a list, as aforesaid, and from time to time as such 
lists may be received from the said assessors respectively, 
shall subscribe three receipts, one of which shall be given on 
a full and correct copy of such list; which list shall be de¬ 
livered by him to, and shall remain with, the assessor of his 
collection district, and shall be open to the inspection of any 
person who may apply to inspect the same; and the other 
two receipts shall be given on aggregate statements of the lists 
aforesaid, exhibiting the gross amount of taxes to be collected 
in his collection district; one of which aggregate statements 
and receipts shall be transmitted to the Commissioner of Inter¬ 
nal Revenue, and the other to the First Comptroller of the 
Treasury; a»d all lists received from time to time, as afore¬ 
said, shall be in like form and manner transmitted as afore¬ 
said. 

TAX-COLLECTION—PENALTY FOR NON-PAYMENT, ETC. 

Sec. 19. And be it f urther enacted , That each of said col¬ 
lectors shall, within ten days after receiving his annual col¬ 
lection list from the assessors, respectively, as aforesaid, give 
notice, by advertisement published in each county in his col¬ 
lection district, in one newspaper printed in such county, if 
any such there be, and by notifications to be posted up in at 
least four public places in each county in his collection dis¬ 
trict, chat the said duties have become due and payable, and 
state the time and place within said county at which he will 
attend to receive the same, which time shall not be less 


PENALTY FOR NON-PAYMENT. 


15 


than ten days after such notification; and all persona who shall 
neglect to pay the duties and taxes so as aforesaid assessed 
upon them to the collector within the time specified, shall be 
liable to pay ten per centum additional upon the amount 
thereof, the fact of which liability shall be stated in the 
advertisement and notifications aforesaid. And with regard 
to all persons who shall neglect to pay as aforesaid, it shall 
be the duty of the collector, in person or by deputy, within 
twenty days after such neglect, to make a demand personally, 
or at the dwellings or usual places of business of such persons, 
if any they have, for payment of said duties or taxes, with the 
ten per centum additional aforesaid. And with respect to all 
such duties or taxes as are not included in the annual lists 
aforesaid, and all taxes and duties the collection of which 
is not otherwise provided for in this act, it shall be the duty 
of each collector, in person or by deputy, to demand payment 
thereof, i£ manner aforesaid, within ten days from and after 
receiving the list thereof from the assessor; and if the annual 
and other duties shall not be paid within ten days from and 
after such demand therefor, it shall be lawful for such collec¬ 
tor or his deputies to proceed to collect the said duties or 
taxes, with ten per centum additional thereto, as aforesaid, 
by distraint and sale of the goods, chattels or effects of the 
persons delinquent as aforesaid. And in case of such dis¬ 
traint, it shall be the duty of the officer charged wdtli the col¬ 
lection to make, or cause to be made, an account of the goods 
or chattels which may be distrained, a copy of which, signed 
by the officer making such distraint, shall be left with the 
owner or possessor of such goods, chattels or effects, or at his 
or her dwelling, with some person of suitable age and discre¬ 
tion, with a note of the sum demanded, and the time and 
place of sale; and the said officer shall forthwith cause a 
notification to be published in some newspaper within the 
county wherein said distraint is made, if there is a newspapei 
published in said county, or to be publicly posted up at the 
post-office, if there be one within five miles, nearest to the 
residence of the person whose property shall be distrained, 
and in not less than two other public places, which notice 
shall specify the articles distrained, and the time and place 
for the sale thereof, which time shall not be less than ten nor 


16 


THE NATIONAL TAX LAW. 


more than twenty days from the date of such notification, 
and the place proposed for sale not more than five miles dis¬ 
tant from the place of making such distraint: Provided , that 
in any case of distraint for the payment of the duties or taxes 
aforesaid, the goods, chattels or effects so distrained shall and 
may be restored to the owner or possessor, if, prior to the 
sale, payment of the amount due, or tender thereof, shall be 
made to the proper officer charged with the collection of the 
full amount demanded, together with such fee for levying, 
and such sum for the necessary and reasonable expense of 
removing, advertising and keeping the goods, chattels or effects 
so distrained as may be prescribed by the Commissioner of 
Internal Revenue ; but in case of non-payment or tender, as 
aforesaid, the said officers shall proceed to sell the said goods, 
chattels or effects at public auction, and shall and may retain 
from the proceeds of such sale the amount demandable for 
the use of the United States, with the necessary 4fcd reason¬ 
able expenses of distraint and sale, and a commission of five 
per centum thereon for his own use, rendering the overplus, 
if any there he, to the person whose goods, chattels or effects 
shall have been distrained: Provided, that there shall be ex¬ 
empt from distraint the tools or implements of a trade or pro¬ 
fession, one cow, arms, and provisions, and household furni¬ 
ture kept for use, and apparel necessary for a family. 

PROPERTY SOLD FOR TAXES. 

Sec. 20. And be it further enacted , That in all cases where 
the property liable to distraint for duties or taxes under this 
act may not be divisible, so as to enable the collector by a 
sale of part thereof to raise the whole amount of the tax, with 
all costs, charges and commissions, the whole of such prop¬ 
erty shall be sold, and the surplus of the proceeds of the sale, 
after satisfying the duty or tax, costs and charges, shall be 
paid to the owner of the property, or his, her or their legal 
representatives, or if he, she or they can not be found, or 
refuse to receive the same, then such surplus shall be de¬ 
posited in the Treasury of the United Spates, to be there held 
for the use of the owner, or his, her or their legal representa¬ 
tives, until he, she or they shall make application therefor to 
the Secretary of the Treasury, who, upon such application, 
shall, by warrant on the treasury, cause the same to be paid 


SEIZED PROPERTY AND TITLES THEREFOR. 1? 

to the applicant. And if the property advertised for sale as 
aforesaid can not be sold for the amount of the duty or tax 
due thereon, with the costs and charges, the collector shall 
purchase the same in behalf of the United States for an amount 
not exceeding the said tax or duty, with the costs and charges 
thereon. And all property so purchased may be sold by said 
collector under such regulations as may be prescribed by 
the Commissioner of-Internal Revenue. And the collector 
shall render a distinct account of all charges incurred in the 
sale of such property, and shall pay into the Treasury the 
surplus, if any there be, after defraying the charges. 

SEIZED PROPERTY, AND TITLES THEREFOR. 

Sec. 21. And be it further enacted , That in any case where 
goods, chattels or effects sufficient to satisfy the duties imposed 
by this act upon any person liable to pay the same, shall 
not be found by the collector or deputy collector whose 
duty it may be to collect the same, he is hereby authorized 
to collect the same by seizure and sale of real estate; and 
the officer making such seizure and sale shall give notice 
to the person ^hose estate is proposed to be sold, by 
giving him in hand, or leaving at his last and usual place of 
abode, if he has any such within the collection district where 
said estate is situated, a notice in writing, stating what par¬ 
ticular estate is proposed to be sold, describing the same 
with reasonable certainty, and the time when and place where 
said officer proposes to sell the same, which time shall not be 
less than ten nor more than twenty days from the time of giving 
said notice; and the said officer shall also cause a notification 
to the same effect to be published in some newspaper within 
the county where such seizure is made, if any such there be, 
and shall also cause a like notice to be posted up at the post- 
office nearest to the place of residence of the person whose 
estate shall be so seized, and in two other public places 
within the county; and the place of said sale shall not be 
more than five miles distant from the estate seized. At 
the time and place appointed, the officer making such seizure 
shall proceed to sell the said estate at public auction, offering 
the same at a minimum price, including the amount of duties, 
with the ten per centum additional thereon, and all charges for 
advertising, and an officer’s fee of ten dollars ; and if no per- 


18 


THE NATIONAL TAX LAW. 


son offers for said estate the amount of gaid minimum, the 
officer shall declare the same to be purchased by him for the 
United States, and shall deposit with the District Attorney 
of the United States a deed thereof, as hereinafter specified 
and provided, otherwise the same shall be declared to be sold 
to the highest bidder; and said sale may be adjourned by said 
officer for a period not exceeding five days, if he shall think 
L advisable so to do. If the amount bid shall not be then and 
there paid, the offioer shall forthwith proceed to again sell said 
estate in the same manner. If the amount bid shall be then 
and there paid, the officer shall give his receipt therefor, if 
requested, and within five days thereafter he shall make out a 
deed of the estate so sold to the purchaser thereof, and exe¬ 
cute the same in his official capacity in the manner prescribed 
by the laws of the State in which said estate may [be] situated, 
in which said deed shall be recited the fact of said seizure and 
sale with the cause thereof, the amount of duty for which said 
sale was made, and of all charges and fees, and the 
amount paid by the purchaser, and all his acts and doings in 
relation to said seizure and sale, and shall have the same ready 
for delivery to said purchaser, and shall deliver the same accord¬ 
ingly upon request therefor; and said deed shall be prima facie 
evidence of the truth of the facts stated therein, and if the pro¬ 
ceedings of the officer, as set forth, have been substantially in 
pursuance of the provisions of this act, shall be considered and 
operate as a conveyance to the purchaser of the title to said 
estate, but shall not affect the rights of third persons, acquired 
previously to the claim of the United States under this act. The 
surplus, if any, arising from such sale shall be disposed of as 
provided in this act for like cases arising upon sales of per¬ 
sonal property; and any person whose estate may be 
seized for duties as aforesaid shall have the same right to 
pay or tender the amount due, with all proper charges there¬ 
on, prior to the sale thereof, and thereupon to relieve his said 
estate from sale as aforesaid, as is provided in this act for per¬ 
sonal property similarly situated. And any collector or 
deputy collector may, for the collection of duties imposed 
upon any person by this act and committed to him for 
collection, seize and sell the lands of such person situated in any 
other collection district within the State in which said officer 


PROPERTY OF ALIENS AND ABSENTEES. 


19 


resides, and liis proceedings in relation thereto shall have the 
same effect as if the same were had in his proper collection 
district; and the owners, their heirs, executors or administra¬ 
tors, or any person having an interest therein, or any person 
on their behalf, shall have liberty to redeem the lands sold, 
as aforesaid, within one year from and after recording the 
said deed, upon payment to the%purchaser, or, in case he can 
not be found in the county where the lands are situate, to 
the collector for the use of the purchaser, his heirs or assigns, 
of the amount paid by the purchaser, with interest on the 
same at the rate of twenty per centum per annum. And it 
shall be the duty of every collector to keep a record of all 
sales of land made in his collection district, whether by him¬ 
self or his deputies, in which shall be set forth the tax for 
which any such sale was made, the dates of seizure and sale, 
the name of the party assessed, and all proceedings in making 
said sale, the amount of fees and expenses, the name of the 
purchaser, and the date of the deed, which record shall be 
certified by the officer making the sale. And it shall be the 
duty of any deputy making sale, as aforesaid, to return a 
statement of all his proceedings to the collector, and to certify 
the record thereof. And in case of the death or removal of 
the collector, or the expiration of his term of office from any 
other cause, said record shall be deposited in the office of the 
Clerk of the District Court of the United States for the dis¬ 
trict within which the said collector resided, and a copy of 
every such record certified by the collector, or by the clerk, 
as the case may require, shall be evidence in any court of the 
truth of the facts therein stated. And when any lands sold 
as aforesaid, shall be redeemed as hereinbefore provided, the 
collector or clerk, as the case may be, shall make an entry 
of the fact upon the record aforesaid, and the said entry shall 
be evidence of such redemption. And the claim of the 
Government to lands sold under and by virtue of the fore¬ 
going provisions, shall be held to have accrued at the time of 
seizure thereof. 

PROPERTY OF ALIENS AND ABSENTEES. 

Sec. 22. And be it further enacted , That if any collector 
shall find upon any lists of taxes returned to him for collection 
property lying within his district which is charged with any 


THE NATIONAL TAX LAW. 


20 

specific or ad valorem tax or duty, but which is not owned, 
occupied or superintended by some person known to such 
collector to reside or to have some place of business "within 
the United States, such collector shall forthwith take such 
property into his custody, and shall advertise the same, and 
the tax charged upon the same, in some newspaper published 
in his district, if any shall be published therein, otherwise in 
some newspaper in an adjoining district, for the space of thirty 
days; and if the taxes thereon, with all charges for adver¬ 
tising, shall not be paid within said thirty days, such collector 
shall proceed to sell the same, or so much-as is necessary, in 
the manner provided for the sale of other goods distrained 
for the non-payment of taxes, and out of the proceeds shall 
satisfy all taxes charged upon such property, with the costs 
of advertising and selling the same. And like proceedings 
to those provided in the preceding section for the purchase 
and resale of property which can not be sold for the amount of 
duty or tax due thereon, shall be had with regard to property 
sold under the provisions of this section. And any surplus 
arising from any sale herein provided for shall be paid into 
the treasury, for the benefit of the owner of the property. 
And the Secretary of the Treasury is authorized in any case 
where money shall be paid into the treasury for the benefit 
of any owner of property sold as aforesaid, to repay the same, 
on proper proof being furnished that the person applying 
therefor is entitled to receive the same. 

COLLECTORS TO PAY MONTHLY. 

Sec. 23. And be it further enacted , That the several collec¬ 
tors shall, at the expiration of each and every month, after 
they shall respectively commence their collections, transmit to 
the Commissioner of Internal Revenue a statement of the 
collections made by them, respectively, within the month, and 
pay over monthly, or at such time or times as may be re¬ 
quired by the Commissioner of Internal Revenue, the moneys 
by them respectively collected within the said term, and at 
such places as may bo designated and required by the Com¬ 
missioner of Internal Revenue; and each of the said collectors 
shall complete the collection of all sums annually assigned to 
him for collection, as aforesaid, shall pay over the same into 
the treasury, and shall render his final account to the Trea- 


DELINQUENT COLLECTORS. 


21 


sury Department as often as he may be required, and within 
six months from and after the day .when he shall hare 
received the collection lists from the said assessors or assistant 
assessors, as aforesaid. And the Secretary of the Treasury is 
authorized to designate one or more depositories in each 
State, for the deposit and safe keeping of the moneys collected 
by virtue of this act, and the receipt of the proper officer of 
such depository to a collector for the money deposited by 
him shall be a sufficient voucher for such collector in the 
settlement of his accounts at the Treasury Department. And 
the Commissioner of Internal llevenue may, under the direc¬ 
tion of the Secretary of the Treasury prescribe such regula¬ 
tions with reference to such deposits as he may deem necessary. 
collector’s account current. 

Sec. 24. And be it further enacted, That each collector shall 
be charged with the whole amount of taxes by him receipted, 
whether contained in lists delivered to him by the assessors, 
respectively, or delivered or transmitted to him by assistant 
assessors from time to time, or by other collectors, and shall 
be credited with the amount of duties or taxes contained in 
the lists transmitted in the manner above provided to other 
collectors, and by them receipted as aforesaid; and also for 
the duties or taxes of such persons as may have absconded, 
or become insolvent, prior to the day when the duty or tax 
ought, according to the provisions of this act, to have been 
collected: Provided, that it shall be proved to the satisfaction 
of the First Comptroller of the Treasury that due diligence 
was used by the collector, and that no property was left from 
which the duty or tax could have been recovered. And each 
collector shall also be credited with the amount of all prop¬ 
erty purchased by him for the use of the United States, pro¬ 
vided he shall faithfully account for, and pay over the pro¬ 
ceeds thereof upon a resale of the same as required by this 
act. 

PROCEEDINGS AGAINST DELINQUENT COLLECTORS. 

Sec. 25. And be it further enacted, That if any collector 
shall fail either to collect or to render his account, or to pay 
over in the manner or within the times hereinbefore provided, 
it shall be the duty of the First Comptroller of the Treasury, 
and ho is hereby authorized and required, immediately after 


22 


THE NATIONAL TAX LAW. 


such delinquency, to report the same to the Solicitor of the 
Treasury, who shall issue a warrant of distress against such 
delinquent collector and his sureties, directed to the marshal 
of the district, therein expressing the amount of the taxes 
with which the said collector is chargeable, and the sums, if 
any, which have been paid. And the said marshal shall, 
himself, or by his deputy, immediately proceed to levy and 
collect the sum which may remain due, by distress and sale 
of the goods and chattels, or any personaTeffects of the delin¬ 
quent collector, giving at least five days notice of the time 
and place of sale, in the manner provided by law for adver¬ 
tising sales of personal property on execution in the State 
wherein such collector resides; and, furthermore, if such 
goods, chattels and effects can not be found sufficient to satisfy 
the said warrant, the said marshal or his deputy shall and 
may proceed to levy and collect the sum which remains due, 
by distress and sale of the goods and chattels, or any personal 
effects, of the surety or sureties of the delinquent collector, 
giving notice as hereinbefore provided, and the bill of sale of 
the officer of any goods, chattels, or other personal property 
distrained and sold as aforesaid, shall be conclusive evidence 
of title to the purchaser, and prima facie evidence of the right 
of the officer to make such sale, and of the correctness of his 
proceedings in selling the same. And for want of goods and 
chattels, or other personal effects of such collector or his sure¬ 
ties, sufficient to satisfy any warrant of distress, issued pursu¬ 
ant to the preceding section of this act, the lands and real 
estate of such collector and his sureties, or so much thereof 
as may be necessary for satisfying the said warrant, after 
being advertised for at least three weeks in not less than 
three public places in the collection district, and in one news¬ 
paper printed in the county or district, if any there be, prior 
to the proposed time of sale, may and shall be sold at public 
auction by the marshal or his deputy, who, upon such sale, 
shall, as such marshal or deputy marshal, make and deliver 
to the purchaser of the premises so sold a deed of conveyance 
thereof, to be executed and acknowledged in the manner and 
form prescribed by the laws of the State in which said lands 
are situated, which said deed so made shall invest the pur¬ 
chaser with all the title and interest of the defendant or 


PENALTY FOR EXTORTION. 


23 


defendants named in said warrant, existing at the time of 
seizure thereof. And all moneys that may remain of the 
proceeds of such sale after satisfying the said warrant of 
distress, and paying the reasonable costs and charges of sale, 
shall be returned to the proprietor of the lands or real estate 
sold as aforesaid. 

PENALTY FOR EXTORTION. 

Sec. 26. And be it further enacted , That each and every 
collector, or his deputy, who shall exercise or be guilty of 
any extortion or willful oppression, under color of this act, or 
shall knowingly demand other or greater sums than shall be 
authorized by this act, shall be liable to pay a sum not exceed¬ 
ing double the amount of damages accruing to the party 
injured, to be recovered by and for the use of the party 
injured, with costs of suit, and shall be dismissed from office, 
and be disqualified from holding such office thereafter; and 
each and every collector, or his deputies, shall give receipts 
for all sums by them collected and retained in pursuance of 
this act. 

THE RIGHT OF ENTRY TO PREMISES. 

Sec. 27. And be it further enacted , That a collector or 
deputy collector, assessor or assistant assessor shall be author¬ 
ized to enter, in the daytime, any brewery, distillery, manu¬ 
factory, building, or place where any property, articles, or 
objects, subject to duty or taxation under the provisions of 
this act, are made, produced, or kept, within his district, so 
far as it may be necessary for the purpose of examining said 
property, articles, or objects, or inspecting the accounts 
required by this act from time to time to be made. And 
every owner of such brewery, distillery, manufactory, build¬ 
ing, or place, or persons having the agency or superintendence 
of the same, who shall refuse to admit such officer, or to sufFer 
him to examine said property, articles, or objects, or to inspect 
said accounts, shall for every such refusal, forfeit and pay the 
Rum of five hundred dollars. 

PENALTY FOR OBSTRUCTION. 

Sec. 28. And be it further enacted , That if any person shall 
forcibly obstruct or hinder a collector or deputy collector in 
the execution of this act, or of any power and authoiity 
hereby vested in him, or shall forcibly rescue, or cause to be 


24 


THE NATIONAL TAX LAW. 


rescued, any property, articles, or objects, after the same snail 
have been seized by him, or shall attempt or endeavor so to 
do, the person so offending shall, for every such offense, 
forfeit and pay the sum of five hundred dollars. 

IN CASE OP COLLECTOR’S SICKNESS, ETC. 

Sec. 29. And be it further enacted , That in case of the 
sickness or temporary disability of a collector to discharge 
such of his duties as can not under existing laws be discharged 
by a deputy, they may be devolved by him upon one of his 
deputies: Provided , that information thereof be immediately 
communicated to the Secretary of the Treasury, and shall not 
be disapproved by him. And provided further , that the 
responsibility of the collector or his sureties to the United 
States shall not be affected or impaired thereby. 

IN CASE OP COLLECTOR’S DEATH, ETC. 

Sec. 80. And be it further enacted , That in case a collector 
shall die, resign, or be removed, the deputies of such collector 
shall continue to act until their successors are appointed; and 
the deputy of such collector longest in service at the time 
immediately preceding may and shall, until a successor shall 
be appointed, discharge all the duties of said collector; and 
for the official acts and defaults of such deputy a remedy shall 
be had on the official bond of the collector, as in other cases; 
and of two or more deputy collectors, appointed on the same 
day, the one residing nearest the residence of the collector at 
the time of his death, resignation or removal, shall in like 
manner discharge the said duties until the appointment of a 
successor; and any bond or security taken of such deputy by 
such collector, pursuant to the fifth section of this act, shall 
be available to his heirs or representatives to indemnify them 
for loss or damage accruing from any act of the proper deputy 
so continuing or so succeeding to the duties of such collector. 

RIGHT OP COLLECTORS TO SUE, ETC. 

Sec. 31. And be it further enacted , That it shall be the duty 
of the collectors aforesaid, or their deputies, in their respective 
districts, and they are hereby authorized, to collect all the 
duties and taxes imposed by this act, however the same 
may be designated, and to prosecute for the recovery of the 
same, and for the rocovery of any sum or sums which may be 


PENALTY FOR FALSE OATH. 


25 


forfeited by virtue of this act; and all fines, penalties and for¬ 
feitures which may be incurred or imposed by virtue of this 
act, shall and may be sued for and recovered, in the name of 
the United States, or of the collector within whose district any 
such fine, penalty or forfeiture shall have been incurred, in 
my proper form of action, or by any appropriate form of 
proceeding, before any circuit or district court of the United 
States for the district within which said fine, penalty or for¬ 
feiture may have been incurred, or before any other court of 
competent jurisdiction; and, where not otherwise and differ¬ 
ently provided for, one moiety thereof shall be to the use of 
the United States, and the other moiety thereof to the use of 
the person who, if a collector or deputy collector, shall first 
inform of the cause, matter or thing whereby any such fine, 
penalty or forfeiture was incurred. 

PENALTY FOR FALSE OATH. 

Sec. 32. And be it further enacted , That if any person in 
any case, matter, bearing, or other proceeding in which an 
oath or affirmation shall be required to be taken or adminis¬ 
tered under and by virtue of this act, shall, upon the taking 
of such oath or affirmation, knowingly and willingly swear 
or affirm falsely, every person so offending shall be deemed 
guilty of perjury, and shall, on conviction thereof, be subject 
to the like punishment and penalties now provided by the 
laws of the United States for the crime of perjury. 

ACCOUNTS—HOW TO BE KEPT AT THE TREASURY. 

Sec. 33. And be it further enacted , That separate accounts 
shall be kept at the treasury of all moneys received from 
internal duties or taxes in each of the respective States, 
Territories and collection districts, and that separate accounts 
shall be kept of the amount of each species of duty or tax 
that shall accrue, so as to exhibit, as far as may be, the 
amount collected from each source of revenue, with the 
moneys paid to the collectors and deputy collectors, and to 
the other officers employed in each of the respective States, 
Territories and collection districts—an abstract in tabular 
form of which accounts it shall be the duty of the Secretary 
of the Treasury, annually, in the month of December, to lay 
before Congress. 


26 


THE NATIONAL TAX LAW. 


COMPENSATION TO COLLECTORS. 

Sec 34. And be .it further enacted, That there shall be 
allowed to the collectors appointed under this act, in full com¬ 
pensation for their services and that of their deputies in carry¬ 
ing this act into effect, a commission of four per centum upon 
the first hundred thousand dollars, and two per centum upon' 
all sums above one hundred thousand dollars; such commis¬ 
sions to be computed upon the amounts by them respectively 
paid over and accounted for under the instructions of the 
Treasury Department: Provided , that in no case shall such 
commissions exceed the sum of $10,000 per annum, except as 
hereinafter provided. And there shall be further allowed to 
each collector his necessary and reasonable charges for sta¬ 
tionery and blank books used in the performance of his official 
duties, which, after being duly examined and certified by the 
Commissioner of Internal Revenue, shall be paid out of the 
treasury: Provided , that the Secretary of the Treasury be au¬ 
thorized to make such further allowance as maybe reasonable 
in case^ in which, from the territorial extent of the district, or 
from the amount of internal duties collected, it may seem just 
to make such allowance; but the whole compensation shall 
not exceed $10,000, except in collection districts embracing 
more than one Congressional district. 

IN CASE OP A PARTY AGGRIEVED. 

Sec. 35. And be it further enacted. That when any duty or 
tax shall have been paid by levy and distraint, any person or 
persons or party who may feel aggrieved thereby may apply 
to the assessor of the district for relief, and exhibit such evi¬ 
dence as he, she or they may have of the wrong done, or 
supposed to have been done, and after a fall investigation the 
assessor shall report the case, with such parts of the evidence 
as he may judge material, including also such as may be 
regarded material by the party aggrieved, to the Commissioner 
of Internal Revenue, who may, if it shall be made to appear 
to him that such duty or tax was levied or collected, in whole 
or in part, wrongfully or unjustly, certify the amount wrong¬ 
fully and unjustly levied or collected, and the same shall be 
refunded and paid to the person or persons or party as afore¬ 
said, from any moneys in the treasury not otherwise appro¬ 
priated, upon the presentation of such certificate to the proper 
officer thereof. 


SPECIAL PROVISIONS FOR SOME STATES. 


27 


TITLE IN GOODS DISTRAINED. 

Sec. 3G. And be it further enacted , That in all cases of dis¬ 
traint and sale of goods or chattels, for non-payment of taxes 
provided for in this act, the hill of sale of such goods or 
chattels given by the officer making such sale to the purchaser 
thereof shall be conclusive evidence of the right of the officer 
to make such sale, and of the correctness of his proceedings in 
selling the same. 

TAXES DUE FROM STATES IN REBELLION. 

Sec. 37. And be it further enacted, That if for any cause, at any 
time after this act goes into operation, the laws of the United 
States can not be executed in a State or Territory of the United 
States, or any part thereof, or within the District of Columbia 
it shall be the duty of the President, and he is hereby authorized, 
to proceed to execute the provisions of this act within the limits 
of such State or Territory, or part thereof, or District of Columbia 
so soon as the authority of the United States, therein shall be 
reestablished, and to collect the sums which would have been 
due from the persons residing or holding property, goods, wares 
or merchandise, object or article therein liable to any duty, license 
or tax, with interest at the rate of six per centum per annum 
thereon from the time such duty, license or tax ought to have 
been paid until paid in the manner and under the regulations 
prescribed in this act, so far as applicable, and where not 
applicable the assessment and levy shall be made and the 
time and manner of collection regulated by the instructions 
and directions of the Commissioner of Internal Revenue, under 
the direction of the Secretary of the Treasury. 

SPECIAL PROVISIONS FOR SOME STATES. 

Sec. 38. And be it further enacted , That the officers who 
may be appointed under this act, except within those districts 
within any State or Territory which have been or may be 
otherwise specially provided for by law, shall be, and hereby 
are, authorized, in all cases where the payment of such tax 
has not been assumed by the State, to perform all the duties 
relating to or regarding the assessment and collection of the 
direct tax imposed by an act entitled “ An act to provide 
increased revenue from imports, to pay interest on the public 
debt, and for other purposes,” approved August fifth, one 
thousand eight hundred and sixty-one, or any direct tax which 


28 


THE NATIONAL TAX LAW 


may be hereafter enacted: Provided , that the sum of nine¬ 
teen thousand three hundred and twelve dollars, direct tax, 
laid upon the Territory of Nebraska by said act, shall be paid 
and satisfied by deducting said amount from the appropriation 
for legislative expenses of the Territory of Nebraska for the 
year ending thirtieth of June, one thousand eight hundred and 
sixty-three, and no further claim shall be made by said Terri¬ 
tory for legislative expenses for said year: Provided further, 
that the State of Tennessee shall have until the first day of 
December next to assume the payment of her portion of said 
tax. 

III.—SPIRITS, ALE, BEER AND PORTER. 

LICENSES TO DISTIL, ACCOUNTS, ETC. 

Sec. 39. And be it further enacted , That it shall be the duty 
of the collectors within their respective districts, to grant li¬ 
censes for distilling, which licenses shall contain the date 
thereof, the sum paid, and the time when the same will expire, 
and shall be granted to any person, being a resident of the 
United States, who shall desire the same, by application in 
writing to such collector, upon payment of the sum or duty 
payable by this act upon each license requested. And at the 
time of applying for said license, and before the same is issued, 
the person so applying shall give bond to the United States in 
such sum as shall be required by the collector, and with one 
or more sureties, to be approved by said collector, conditioned 
that in case any additional still or stills, or other implements 
to be used as aforesaid, shall be erected by him, his agent or 
superintendent, he will, before using or causing or permitting 
the same to be used, report in writing to the said collector the 
capacity thereof, and information from time to time of any 
change in the form, capacity, ownership, agency, or superin¬ 
tendence, which all or either of the said stills or other imple¬ 
ments may undergo; and that he will, from day to day, enter 
or cause to be entered, in a book to be kept for that purpose, 
the number of gallons of spirits that may be distilled by said 
still or stills, or other implements, and also of the quantities 
of grain or other vegetable pioductions, or other substances 
put into the mash-tub or otherwise used by him, his agent, or 
superintendent, for the purpose of prodivjing spirits, which 


APPLICATION FOR LICENSES. 


29 


said book shall be open at all times during the day /Sundays 
excepted) to tljo inspection of the said collector, who may 
make any memorandums or transcripts therefrom; and that 
he will render to the said collector, on the first, tenth and 
twentieth days of each and every month, or within five days 
thereafter, during the continuance of said license, an exact 
account, in writing, taken from his books, of the number of 
gallons of spirits distilled and sold or removed for consump¬ 
tion or sale by him, his agent or superintendent, and the 
proof thereof, and also of the quantities of grain or other vege¬ 
table productions, or other substances, put into the mash-tub, 
or otherwise used by him, his agent, or superintendent, for the 
purpose of producing spirits, for the period or fractional 
part of a month then next preceding the date of said report, 
which said report shall be verified by affidavit in the manner 
prescribed by this act; and that he will not sell, or per¬ 
mit to be sold, or removed for consumption or sale, any 
spirits distilled by him under and by virtue of his said license, 
until the same shall have been inspected, gauged, and proved, 
and the quantity thereof duly entered upon his books as afore¬ 
said ; and that he will, at the time of rendering said account, 
pay to the said collector the duties which by this act are 
imposed on the spirits so distilled; and the said bond may be 
renewed or changed, from time to time, in regard to the 
amount and sureties thereof, according to the discretion of the 
collector. 

APPLICATION FOR LICENSES. 

Sec. 40. And be it further enacted , That the application in 
writing made by any person for a license for distilling, as 
aforesaid, shall state the place of distilling, the number and 
capacity of the still or stills, boiler or boilers, and the name 
of the person, firm, company, or corporation using the same; 
and any person making a false statement in either of the said 
particulars shall forfeit and pay the sum of one hundred dol¬ 
lars, to be recovered with costs of stiit. 

TAX ON SPIRITS. 

Sec. 41. And be it further enacted , That, in addition to the 
duties payable for licenses herein provided, there shall be paid, 
on all spirits that may be distilled and sold, or removed for 
consumption or sale, of first proof, on and after the first day 




80 


THE NATIONAL TAX LAW. 


of August, one thousand eight hundred and sixty-two, the duty 
of twenty cents on each and every gallon, which shall be paid 
by the owner, agent or superintendent of the still or other 
vessel in which the said spirituous liquors shall have been 
distilled; which duty shall be paid at the time of rendering 
the accounts of spirituous liquors so chargeable with duty, 
required to be rendered by this act: Pi'ovided , that the duty 
on spirituous liquors and all other spirituous beverages enu¬ 
merated in this act shall be collected at no lower rate than 
the basis of first proof, and shall be increased in proportion 
for any greater strength than the strength of proof. 

WHAT IS CONSIDERED “PROOF.” 

Sec. 42. And be it further enacted, That the term first 
proof used in this act, and in section six of the act of March 
second, one thousand eight hundred and sixty-one, entitled 
“ An act to provide for the payment of outstanding treasury 
notes, to authorize a loan, to regulate and fix the duties on 
imports, and for other purposes,” shall be construed, and is 
hereby declared to mean, that proof of a liquor which corre¬ 
sponds to fifty degrees of Tralles’ centesimal hydrometer, 
adopted by regulation of the Treasury Department, of August 
twelfth, one thousand eight hundred and fifty, at the tempera¬ 
ture of sixty degrees of Fahrenheit’s thermometer; and that 
in reducing the temperatures to the standard of sixty, and in 
levying duties on liquors above and below proof, the table of 
commercial values, contained in the manual for inspectors of 
spirits, prepared by Professor McGulloch, under the super¬ 
intendence of Professor Bache, and adopted by the Treasury 
Department, shall be used and taken as giving the proportions 
of absolute alcohol in the liquids gauged and proved according 
to which duties shall be levied. 

INSPECTORS AND THEIR DUTIES. 

Sec. 48. And be it further enacted , That there shall be 
designated by the collector in every assessment district w r here 
the same may be necessity one or more inspectors, who shall 
take an oath faithfully-to perform their duties in such form 
as the Commissioner of Internal Revenue shall prescribe, and 
who shall be entitled to receive such fees as may be fixed and 
prescribed by said Commissioner. And all spirits distilled as 
aforesaid by any person licensed as aforesaid shall, before the 


BONDED 'WAREHOUSES—ACCOUNTS OF MANUFACTURE. 81 

same is used, or removed for consumption or sale, be inspected, 
gauged and proved by some person so as aforesaid designated 
for the performance of such duties, and who shall mark upon 
the cask or other package containing such spirits, in a manner 
to be prescribed by said Commissioner, the quantity and proof 
of the contents of such cask or package, with the date of 
inspection and the name of the inspector. And any person 
who shall attempt fraudulently to evade the payment of duties 
upon any spirits distilled as aforesaid, by changing in any 
manner the mark upon any such cask or package, shall forfeit 
the sum of five hundred dollars for each cask or package so 
altered or changed, to be recovered as hereinbefore provided. 
And the fees of such inspector shall in all cases be paid by the 
owner of the spirits so inspected, gauged and proved. And 
any such inspector who shall knowingly put upon any such 
cask or package any false or fraudulent mark shall be liable 
to the same penalty hereinbefore provided for each cask or 
package so fraudulently marked. And any person who shall 
use any cask or package so marked, for the purpose of selling 
spirits of a quality different from that so inspected, shall be 
subject to a like penalty for each cask or package so used. 

BONDED WAREHOUSES. 

Sec. 44. And be it further enacted , That the owner or owners 
of any distillery may erect, at his or their own expense, a 
warehouse of. iron, stone or brick, with metal or other 
fire-proof roof, to be contiguous to such distillery; and such 
warehouse, when approved by the collector, is hereby declared 
a bonded warehouse of the United States, and shall be used 
only for storing distilled spirits, and to be under the custody 
of the collector or his deputy. And the duty on the spirits 
stored in such warehouse shall be paid when and as it is 
sold or removed from such warehouse for sale. 

ACCOUNTS OF MANUFACTURE, SALE, ETC. 

Sec. 45. And be it further enacted, That every person who, 
on the fifst day of August, one flfousan'd eight hundred and 
sixty-two, shall be the owner of any still, boiler, or other 
vessel, used or intended to be used for the purpose of distilling 
spirituous liquors, as hereinbefore provided, or who shall have 
such still, boiler or other vessel under his superintendence, 
either as agent for the owner or on his own account, and 


THE NATIONAL TAX LAW. 


every person, who, after said day, shall use or intend to use 
any still, boiler or other vessel, as aforesaid, either as owner, 
agent or otherwise, shall from day to day make true and 
exact entry, or cause to be entered, in a book to be kfept by 
him for that purpose, the number of gallons of spirituous 
liquors distilled by him, and also the number of gallons sold, 
or removed for consumption or sale, and the proof thereof, 
which book shall always be open in the daytime, Sundays 
excepted, for the inspection of the said collector, who may 
take any minutes, memorandums or transcripts thereof, and 
shall render to said collector, on the first, tenth and twentieth 
days of each and every month in each year, or within five 
days thereafter, a general account in writing, taken from his 
books, of the number of gallons of spirituous liquors distilled 
and sold, or removed for consumption or sale, and the proof 
thereof, for the period or fractional part of a month preceding 
said day, or for such portion thereof as may have elapsed 
from the date of said entry and report to the said day which 
shall next ensue; and shall also keep a book or books, in a 
form to be prescribed by the Commissioner of Internal 
Revenue, and to be open at all seasonable hours for inspection 
by the collector and assessor of the district, wherein shall be 
entered from day to day the quantities of grain or other 
vegetable productions or other substances put into the mash 
tub by him, his agent or superintendent, for the purpose of 
producing spirits; and shall verify or cause to be verified 
the said entries, reports, books and general accounts, by oath 
or affirmation, to be taken before the collector or some other 
officer authorized by the laws of the State to administer the 
same according to the form required by this act, where the 
same is prescribed; and shall also pay to the collector the 
duties which by this act ought to be paid on the spirituous 
liquors so distilled and sold, or removed for consumption or 
sale, and in said accounts mentioned, at the time of rendering 
an account thereof. 

now SPIRITS MAT BE SHIPPED, ETC. 

Sec. 46. And be it further enacted, That the collector of 
any district may grant a permit to the owner or owners of 
any distillery within his district to send or ship any spirits, 
the product of said distillery, after the quantity and proof 


REGULATIONS FOR EXPORTING. 


33 


thereof shall have been ascertained by inspection according 
-o the provisions of this act, to any place without said dis¬ 
trict and within the United States; and in such case the bill 
of lading, or receipt (which shall be in such form as the Com¬ 
missioner of Internal Revenue may direct) of the same shall 
be taken in the name of the collector of the district in which 
the distillery is situate, and the spirits aforesaid shall be con¬ 
signed, in such bill of lading or receipt, to the collector of the 
district in which the place is situate whither the spirits is 
sent or shipped; and the amount of duties upon said spirits 
shall be stated in the receipt, and upon the arrival of the 
spirits, and upon the demand of the collector aforesaid, the 
agent of the distillery (and the name of the agent, for the con¬ 
venience of the collector, shall always appear in the bill of 
lading or receipt) shall pay the duties upon the said spirits, 
with the expense of freight, and every other expense which 
has accrued thereupon; and the said collector, upon the pay¬ 
ment of the duties aforesaid, shall deliver the bill of lading or 
receipt and the spirits to the agent of the said distillery; and 
if the duties are notPpaid as aforesaid, then the said spirits 
shall be stored at the risk and cost of the owner or agent 
thereof, who shall pay an addition of ten per centum there¬ 
upon ; and all the general provisions of this act, in reference 
to liens, penalties and forfeitures, as also in reference to the 
collection, shall apply thereto, and be enforced by the collector 
of the district in which the spirits may be: Provided, that no 
permit shall be granted, under this section, for a quantity less 
than fifty barrels : and provided further , that the Commissioner 
of Internal Revenue, under the direction of the Secretary of 
the Treasury, may make such further regulations and require 
such further securities as he may deem proper in order to 
protect the revenue and to carry out the spirit and intent of 
this section. 

REGULATIONS FOR EXPORTING, ETC. 

Sec. 47. And be it further enacted, That distilled spirits may 
be removed from the place of manufacture for the purpose of 
being exported, or for the purpose of being redistilled for 
export, and refined coal oil may be removed for the purpose 
of being exported, after the quantity of spirits or oil so 
removed shall have been ascertained by inspection, according 

4 * 


34 


TIIE NATIONAL TAX LAW. 


to the provisions of this act, upon and with the written per¬ 
mission of the collector or deputy collector of-the district, 
without payment of the duties thereon previous to such 
removal, the owner thereof having first given bond to the 
United States, with sufficient sureties, in the manner and form 
and under regulations prescribed by the Commissioner of 
Internal Revenue, and in at least double the amount of said 
duties, to export the said spirits or oil or pay the duties 
thereon within such time as may be prescribed by the Com¬ 
missioner, which time shall be stated in said bond: Provided , 
that any person desiring to give such bonds shall first make 
oath, before the collector or deputy collector to whom he may 
apply for a permit to remove any such spirits or oil, in manner 
and form to be prescribed by said Commissioner, that he 
intends to export such liquors or oil, and that he desires to 
obtain said permit for no other purpose whatever; and any 
collector or deputy collector is hereby authorized to administer 
such oath: and provided further, that no such removal shall 
be permitted where the amount of duties does not exceed 
the sum of three hundred dollars, nor i£ any case where the 
person desiring such permission has failed to perform the 
obligation of any bond previously given to the United States 
for the removal of any such articles, until the same shall have 
been fully kept and performed. And the collector of the 
district in Which any such bond may be given is authorized 
to cancel said bond on payment of said duties, with interest 
thereon, at a rate to be fixed by said Commissioner, and all 
proper charges, if said liquors or oil shall not have been 
exported, or upon satisfactory proof that the same have been 
duly exported as aforesaid. And in case of the breach of the 
obligation of any such bond, the same shall be forthwith 
forwarded by the collector of the district to the Commissioner 
of Internal Revenue, to be by him placed in the hands of the 
First Comptroller of the Treasury, who shall cause the same 
proceedings to be taken thereon, for the purpose of collecting 
the duties, interest and charges aforesaid, as are provided in 
this act in case of a delinquent collector. 

ATTESTATION OF ACCOUNTS OF SALE, ETC. 

Sec. 48. And be it further enacted , That the entries made 
in the books of the distiller, required to be kept in the fore- 


TAX OS BRER, ALE, PORTER, ETC. 


35 


going section, shall, on the first, tenth, and twentieth days of 
each and every month, or within five days thereafter, be 
verified by oath or affirmation, to be taken as aforesaid, of the 
person or persons by whom such entries shall have been 
made, which oath or affirmation shall be certified at the end 
of such entries by the collector or officer administering the 
same, and shall be, in substance, as follows: “ I do swear (or 
affirm) that the foregoing entries were made by me on the 
respective days specified, and that they state, according to the 
best of my knowledge and belief, the whole quantity of 
spirituous liquors distilled and sold, or removed for consump¬ 
tion or sale, at the distillery owned by-, in the county 

of -, amounting to - gallons, according to proof 

prescribed by the laws of the United States.” 

Sec. 49. And be it further enacted , That the owner, agent 
or superintendent aforesaid, shall, in case the original entries 
required to be made in his books by this act shall not have 
been made by himself, subjoin to the oath or affirmation of 
the person by whom they were made the following oath or 
affirmation, to be taken as aforesaid : “ I do swear (or affirm) 
that, to the best of my knowledge and belief, the foregoing 
entries are just and true, and that I have taken all the means 
in my power to make them so.” 

TAX ON BEER, ALE, PORTER, ETC. 

Sec. 50. And be it further enacted. That on and after the 
first day of August, one thousand eight hundred and sixty- 
two, there shall be paid on all beer, lager beer, ale, porter 
and other similar fermented liquors, by whatever name such 
liquors may be called, a duty of one dollar for each and every 
barrel containing not more than thirty-one gallons, and at a 
like rate for any Other quantity or for fractional parts of a 
barrel, which shall be brewed or manufactured and sold or 
removed for consumption or sale wfithin the United States or 
the Territories thereof, or within the District of Columbia, 
alter that day; which duty shall be paid by the owner, agent 
or superintendent of the brewery or premises in which such 
fermented liquors shall be made, and shall be paid at the time 
of rendering the accounts of such fermented liquors so charge¬ 
able with duty, as required to be rendered by the following 
section of this act: Provided, that fractional parts of a barrel 




86 


THE NATIONAL TAX LAW. 


shall oe halves, quarters, eighths and sixteenths, and any frac¬ 
tional part containing less than one-sixteenth shall be accounted 
fine-sixteenth; more than one-sixteenth, and not more than 
one-eighth, shall be accounted one-eightli; more thart one* 
eighth, and not more than one-quarter, shall be accounted 
one-quarter; more than one-quarter, and not more than one- 
lialf, shall be accounted one-half; more than ore-half shall 
be accounted one barrel. 

REGULATIONS OP MANUFACTURE, SALE, ETC. 

Sec. 51. And be it further enacted, That every person who, 
on said first day of August, one thousand eight hundred and 
sixty-two, shall be the owner or occupant of any brewery, or 
premises used or intended to be used for the purpose of 
brewing or making such fermented liquors, or who shall have 
such premises under his control or superintendence, as agent 
for the owner or occupant, or shall have in his possession or 
custody any vessel or vessels intended to be used on said pre¬ 
mises in the manufacture of beer, lager beer, ale, porter or 
other similar fermented liquors, either as owner, agent or 
otherwise, shall, from day to day, enter or cause to be entered 
in a book to be kept by him for that purpose, and which shall 
be open at all times, except Sundays, between the rising and 
setting of the sun, for the inspection of said collector, who 
may take any minutes or memorandums or transcripts thereof, 
the quantities of grain, or other vegetable productions or other 
substances, put into the masli-tub, or otherwise used for the 
purpose of producing beer, or for any other purpose, and the 
quantity or number of barrels and fractional parts of barrels 
of fermented liquors made and sold, or removed for consump¬ 
tion or sale, keeping separate account of the several kinds and 
descriptions; and shall render to said collector, on the first 
day of each- month in each year, or within ten days thereafter, 
a general account, in writing, taken from his books, of the 
quantities of grain, or other vegetable productions or other 
substances, put into the mash-tub, or otherwise used, for the 
purpose of producing beer, or fbr any other purpose, and the 
quantity or number of barrels and fractional parts of barrels 
of each kind of fermented liquors made and sold, or removed 
for consumption or sale, for one month preceding said day, 
and shall verify, or cause to be verified, the said entries. 


REGULATIONS OF MANUFACTURE. 


37 


reports, books and general accounts, on oatli or affirmation, 
to be taken before the collector or some officer authorised by 
the laws of the State to administer the same according to the 
fbrm required by this act, where the same is prescribed; and 
shall also pay to the said collector the duties which, by this 
act, ought to be paid on the liquor made and sold, or removed 
for consumption or sale, and in the said accounts mentioned, 
at the time of rendering the account thereof, as aforesaid. But 
where the manufacturer of any beer, lager beer or ale, manu¬ 
factures the same in one collection district, and owns or hires 
a depdt or warehouse for the storage and sale of such beer, 
lager beer, or ale in another collection district, he may, instead 
of paying to the collector of the district where the same was 
manufactured the duties chargeable thereon, present to such 
collector or his deputy an invoice of the quantity or number 
of barrels about to be removed for the purpose of storage and 
sale, specifying in such invoice, w r ith reasonable certainty, the 
depot or warehouse in w T hich he intends to place such beer, 
lager beer or ale; and thereupon such collector or deputy 
shall indorse on such invoice his permission for such 
removal, and shall at the same time transmit to the collector 
of the district in which such depot or warehouse is situated, a 
duplicate of such invoice; and thereafter the manufacturer of 
the beer, lager beer or ale so removed shall render the same 
account, and pay the same duties, and be subject to the same 
liabilities and penalties as if the beer, lager beer or ale so 
removed, had been manufactured in the district. The Com¬ 
missioner of Internal Revenue may prescribe such rules as he 
may deem necessary for the purpose of carrying the provisions 
of this section into effect. 

ATTESTATION OF ENTRIES, ETC: 

Sec. 52. And be it further enacted, That the entries made 
in the V>oks required to be kept by the foregoing section, 
shall, on said first day of each and every month, or within 
ten days thereafter, be verified by the oath or affirmation, to 
be taken as aforesaid, of the person or persons by whom such 
entries shall have been made, which oath or affirmation shall 
be certified at the end of such entries by the collector or 
officer administering the same, and shall be, in substance, as 
follows: ~ « 


88 


THE NATIONAL TAX LAW 


<• X do swear (or affirm) that the foregoing entries were 
made by me on the respective days specified, and that they 
state, according to the best of my knowledge and belief, the 
whole quantity of fermented liquors either brewed or brewed 

and sold at the brewery owned by-, in the county of 

-, amounting to-barrels. 

Sec. 53. And be it further enacted , That the owner, agent 
or superintendent aforesaid, shall, in case the original entries 
required to be made in his books shall not have been made 
by himself, subjoin to the oath or affirmation the following 
oath or affirmation, to be taken as aforesaid : 

“ I do swear (or affirm) that, to the best of my knowledge 
and belief, the foregoing entries are just and true, and that I 
have taken all the means in my power to make them so.” 

IN CASE OP FALSE RETURNS, ETC. 

Sec. 54. And be it further enacted , That the owner, agent 
or superintendent of any vessel or vessels used in making fer¬ 
mented liquors, or of any still, boiler or other vessel used in the 
distillation of spirits on which duty is. payable, who shall 
neglect or refuse to make true and exact entry and report of 
the same, or to do, or cause to be done, any of the things by 
this act required to be done as aforesaid, shall forfeit for every 
such neglect or refusal all the liquors and spirits made by or for 
him, and all the vessels used in making the same, and the stills, 
boilers, and other vessels used in distillation, together with the 
sum of five hundred dollars, to be recovered with costs of suit; 
which said liquors or spirits, with the vessels containing the 
same, with all the vessels used in making the same, may be 
seized by any collector of internal duties, and held by him un¬ 
til a decision shall be had thereon according to law: Provided, 
that such seizure be made within thirty days after the cause 
for the same may have occurred, and that proceedings to en¬ 
force said forfeiture shall have been commenced by such collec¬ 
tor within twenty days after the seizure thereof. And the pro¬ 
ceedings to enforce said forfeiture of said property shall be in 
the nature of a proceeding in rem , in the Circuit or District 
Court of the United States for the district where such seizure 
is made, or in any other court of competent jurisdiction. 

PENALTIES FOR NON-PAYMENT OF DUTIES, ETC. 

Sec. 55. And be it further enacted , That in all cases in 




PENALTIES FOR NON-PAYMENT OF DUTIES. 39 

Which the duties aforesaid, payable on spirituous liquors dis¬ 
tilled and sold, or removed for consumption or sale, or beer, 
lager beer, ale, porter, and other similar fermented liquors, 
shall not be paid at the time of rendering the account of the 
same, as herein required, the person or persons chargeable 
therewith shall pay, in addition, ten per centum on the amount 
thereof; and, until such duties with such addition shall be 
paid, they shall be and remain a lien upon the distillery 
where such liquors have been distilled, or the brewery where 
such liquors have been brewed, and upon the stills, boilers, 
vats, and all other implements thereto belonging, until the 
same shall have been paid; and in case of refusal or neglect 
to pay said duties, with the addition, within ten days after 
the same shall have become payable, the amount thereof may 
be recovered by distraint and sale of the goods, chattels and 
effects of the delinquent; and, in case of such distraint, it 
shall be the duty of the officer charged with the collection to 
make, or cause to be made, an account of the goods, chattels 
or effects which may be distrained, a copy of which, signed 
by the officer making such distraint, shall be left with the 
owner or possessor of such goods, chattels or effects, at his, 
her, or their dwelling, with a note of the sum demanded, and 
the time and place of sale; and said officer shall forthwith 
cause a notification to be published in some newspaper, if 
any there be, within the county, and publicly posted up at 
the post-office nearest to the residence of the person whose 
property shall be distrained, or at the court-house of the same, 
county, if not more than ten miles distant, which notice shall 
specify the articles distrained, and the time and place pro¬ 
posed for the sale thereof, which time shall not be less than 
ten days from the date of such notification, and the place pro¬ 
posed for sale not more than five miles distant from the place 
of making such distraint: Provided , that in every case of dis¬ 
traint for the payment of the duties aforesaid, the goods, chat¬ 
tels, or effects so distrained may and shall be restored to the 
owner or possessor, if, prior to the sale thereof, payment or 
tender thereof shall be made to the proper officer charged 
with the collection, of the full amount demanded, together 
with such fee for levying and advertising, and such sum for 
the necessary and reasonable expenses of removing and keep* 


40 


THE NATIONAL TAX LAW 


mg ike goods, chattels, and effects so distrained as may be 
allowed in like cases by the laws or practice of the State or 
Territory wherein the distraint shall have been made; but in 
case of non-payment or neglect to tender as aforesaid, the 
said officer shall proceed to sell the said goods, chattels and 
effects at public auction, after due notice of the time and place 
of sale, and may and shall retain from the proceeds of such 
sale the amount demandable for the use of the United States, 
with the said necessary and reasonable expenses of said dis¬ 
traint and sale as aforesaid, and a commission of five per cen¬ 
tum thereon for his own use, rendering the overplus, if any 
there be, to the person whose goods, chattels and effects shall 
have been distrained. 

GENERAL (MONTHLY) STATEMENTS OF PHODUCTS, SALE, ETC. 

Sec. 56. And be it further enacted , That every person 
licensed as aforesaid to distill spirituous liquors, or licensed as 
a brewer, shall, once in each month, upon the request of the 
assessor or assistant assessor for the district in which his busi¬ 
ness as a distiller or brewer may be carried on, respectively, 
furnish the said assessor or assistant assessor with an abstract 
of the entries upon his books, herein provided to be made, 
showing the amount of spirituous liquor distilled and sold, or 
removed for consumption or sale, or of beer, lager beer, ale, 
porter, or other fermented liquor made and sold, or removed 
for consumption or sale, during the preceding month, respec¬ 
tively ; the truth and correctness of which abstract shall be 
•verified by the oath of the party so furnishing the same. ' And 
the said assessor or assistant assessor shall have the right to 
examine the books of such person for the purpose of ascer¬ 
taining the correctness of such abstract. And for any neglect 
to furnish such abstract when requested, or refusal to furnish 
an examination of the books as aforesaid, the person so 
neglecting shall forfeit the sum of five hundred dollars. 

IV.—LICENSES. 

EVERY MANUFACTURER MUST OBTAIN A LICENSE. 

Sec. 57. And be it further enacted , That from and after the 
first day of August, one thousand eight hundred and sixty-two, 
no person, association of persons, or corporation, shall be 
engaged in, prosecute, or carry on, either of the trades or 


REGULATIONS FOR OBTAINING LICENSES. 41 

occupations mentioned in section sixty-four of this act, until 
he or they shall have obtained a license therefor in the manner 
ha;einafter provided. 

REGULATIONS FOB- OBTAINING LICENSES. 

Sec. 58. And be it further enacted , That every person, asso¬ 
ciation of persons, partnership or corporation, desiringto obtain 
a license to engage in any of the trades or occupations named 
in the sixty-fourth section of this act, shall register with the 
assistant assessor of the assessment district in which he shall 
design to carry on such trade or occupation—first, his or their 
name or style; and in case of an association or partnership, 
the names of the several persons constituting such association 
or partnership, and their places of residence; second, the trade 
or occupation for which a license is desired; third, the place 
where such trade or occupation is to be carried on; fourth, if 
a rectifier, the number of barrels he designs to rectify; if a 
peddler, whether he designs to travel on foot, or with one, two 
or more horses; if an innkeeper, the yearly rental of the 
house and property to be occupied for said purpose; or, if 
not rented, the assistant assessor shall value the same. All 
of which facts shall be returned duly certified by such assist¬ 
ant assessor, both to the assessor and collector of the district; 
and thereupon, upon payment to the collector or deputy col¬ 
lector of the district the amount as hereinafter provided, such 
collector or deputy collector shall make out and deliver a 
license for such trade or occupation, which license shall con¬ 
tinue in force for one year, at the place o^premises described 
therein. 

PENALTY FOR NEGLECT TO OBTAIN A LICENSE. 

Sec. 59. And be it further enacted , That if any person or 
persons shall exercise or carry on any trade or business here¬ 
inafter mentioned for the exercising or carrying on of which 
trade or business a license is required by this act, without tak¬ 
ing out such license as is in that behalf required, he, she, or 
they shall, for every such offense, respectively, forfeit a penalty 
equal to three times the amount of the duty or sum of money 
imposed for such license, one moiety thereof to the use of the 
United States, the other moiety to the use of the person who, 
if a collector, shall first discover, and if other than a collector, 
shall first give information of the fact whereby said forfeiture 
was incuired 


43 


TUB NATIONAL TAX LAW. 


SPECIFIC RFQUIREMENWS OF THE LICENSE. 

Sec. 60. And be it further enacted , That in every license to 
be taken out under or by authority of this act shall be con¬ 
tained and set forth the purpose, trade, or business for which 
such license is granted, and the true name and place of abode 
of the person or persons taking out the same; if for a rectifier, 
the quantity of spirits authorized to be rectified; if by a 
peddler, whether authorized to travel on foot, or with one, or 
two, or more horses, the time for which such licenses is to 
run, and the true date or time of granting such license, and 
(except in the case of auctioneers and peddlers) the place at 
which the trade or business for which such license is granted 
shall be carried on: Provided , that a license granted under 
this act shall not authorize the person or persons, association 
or corporation mentioned therein to exercise or carry on the 
trade or business specified in such license in any other place 
than that mentioned therein, but nothing herein contained 
shall prohibit the storage of goods, wares, or merchandise in 
other places than the place of business. 

LICENSE REQUIRED FOR EACH TRADE, ETC. 

Sec. 61. And be it further enacted, That in every case where 
more than one of the pursuits, employments, or occupations 
hereinafter described, shall be pursued or carried on in the 
same place by the same person at the same time, except as 
therein mentioned, license must be taken out for each accord¬ 
ing to the rates severally prescribed. 

AUCTIONEERS, REGULATIONS FOR. 

Sec. 63. And be it further enacted , That no auctioneer shall 
be authorized by virtue of his license as such auctioneer to 
sell any goods or other property at private sale; and if any 
such person shall sell any such goods or commodities, as afore¬ 
said, otherwise than by auction, without having taken out 
such license as aforesaid, for that purpose, he or she shall bo 
subject and liable to the penalty in that behalf imposed upon 
persons dealing in or retailing, trading, or selling, any such 
goods or commodities without license, notwithstanding any 
license to him or her before granted, as aforesaid, for the pur¬ 
pose of exercising or carrying on the trade or business of an 
auctioneer, or selling any goods or chattels, lands, tenements, 
or hereditaments by auction, anv thing herein contained to the 


PERPETUATION OF LICENSE TO A SUCCESSOR. 43 

contrary notwithstanding: Provided always , that where such 
goods or commodities as aforesaid are the property of any 
person or persons, duly licensed to deal in or retail, or trade 
in, or sell the same, such person or persons having made law¬ 
ful entry of his, her, or their house or premises for such pur¬ 
pose, it shall and may be lawful for any person exercising or 
carrying on the trade or business of an auctioneer, or selling 
any goods or chattels, lands, tenements or hereditaments by auc¬ 
tion as aforesaid, being duly licensed for that purpose, to sell 
such goods or commodities as aforesaid, at auction, for and on 
behalf of such person or persons, and upon his, her or their 
entered house or premises, without taking out a separate 
license for such sale. The provisions of this section shall not 
apply to judicial or executive officers making auction sales by 
virtue of any judgment or decree of any court, nor public 
sales made by executors and administrators. 

PERPETUATION OF LICENSE TO A SUCCESSOR. 

Sec. 63. And be it f urther enacted , That upon tbe death of 
any person or persons licensed under or by virtue of this act, 
or upon the removal of any such person or persons from the 
house or premises at which he, she or they were authorized 
by such license to exercise or carry on the trade or business 
mentioned in such license, it shall and may be lawful for the 
person or persons authorized to grant licenses to authorize and 
empower, by indorsement on such license, or otherwise, as 
the Commissioner of Internal Revenue shall direct, the exec¬ 
utors or administrators, or the wife or child of such deceased 
person, or the assignee or assigns of such person or persons 
so removing as aforesaid, who shall be possessed of and oc¬ 
cupy the house or premises before used for such purpose as 
aforesaid, in like manner to exercise or carry on the same 
trade or business mentioned in such license, in or upon the 
same house or premises at which such person or persons as 
aforesaid deceased, or removing as before mentioned, by vir¬ 
tue of such license to him, her or them, in that behalf granted, 
before exercised or carried on such trade or business, for or 
during the residue of the term for which such license was ori¬ 
ginally granted, without taking out any fresh license or pay¬ 
ment of any additional duty, or any fee thereupon for the 
residue of such term, and until the expiration thereof: Pv- 


44 


THE NATIONAL TAX LAW. 


vicUd always , that a fresh entry of the premises at which such 
trade or business shall continue to be so exercised or carried 
on as aforesaid, shall thereupon be made by and in the name 
or names of the person or persons to whom such authority 
as aforesaid shall be granted. 

LICENSE TAX ON VARIOUS PURSUITS. 

Sec. 64. And be it further enacted, That on and after the 
first day of August, 1862, for each license granted, the sum 
herewith stated shall be respectively and annually paid. Any 
number of persons carrying on such business in copartnership 
may transact such business at such place under such license, 
and not otherwise. 

1. Bankers shall pay $100 for each license. Every person 
shall be deemed a banker within the meaning of this act who 
keeps a place of business where credits are opened in favor 
of any person, firm or corporation, by the deposit or collec¬ 
tion of money or currency, and the same or any part thereof 
shall be paid out or remitted upon the draft, check or order 
of such creditor, but not to include incorporated banks, or 
other banks legally authorized to issue notes as circulation, 
nor agents for the sale of merchandise for account of pro¬ 
ducers or manufacturers. 

2. Auctioneers shall pay $20 for each license. Every per¬ 
son shall be deemed an auctioneer within the meaning of this 
act whose occupation it is to offer property for sale to the 
highest or best bidder. 

3. Wholesale dealers in liquors of any and every descrip¬ 
tion, including distilled spirits, fermented liquors, and wines 
of all kinds, shall pay $100 for each license. Every person 
other than the distiller or brewer, who shall sell or offer for 
sale any such liquors or wines in quantities of more than 
three gallons at one time, to the same purchaser, shall be re¬ 
garded as a wholesale dealer in liquors within the meaning 
of this act. 

4. Ketail dealers in liquors, including distilled spirits, fer¬ 
mented liquors, and wines of every description, shall pay $20 
for each license. Every person who shall sell or offer for 
sale such liquors in less quantities than three gallons at one 
time, to the same purchaser, shall be regarded as a retail 
dealer in liquors under this act. But this shall not author- 


PAWNBROKERS, RECTIFIERS, DISTILLERS. 45 

ize any spirits, liquors, wines or malt liquors to be drank on 
the promises. 

5. Retail dealers shall pay $10 for each license. Every 
person whose business or occupation ifj to sell or offer to sell 
groceries, or any goods, wares, or merchandise, of foreign or 
domestic production, in less quantities than a whole original 
piece or package at one time to the same person, (not includ¬ 
ing wines, spirituous or malt liquors, but not excluding drugs, 
medicines, cigars, snuff, or tobacco), shall be regarded as a 
retail dealer under this act. 

6. Wholesale dealers shall pay $50 for each license. Every 
person whose business or occupation is to sell, or offer to sell, 
groceries, or any goods, wares or merchandise of foreign or 
domestic production, by one or more original package or 
piece at one time, to the same purchaser, not including wines, 
spirituous or malt liquors, shall be deemed a wholesale dealer 
under this act; but having taken out a license as a wholesale 
dealer, such person may also sell, as aforesaid, as a retailer. 

7. Pawnbrokers shall pay $50 for each license. Every 
person whose business or occupation is to take or receive, by 
way of pledge, pawn or exchange, any goods, wares or mer¬ 
chandise, or any kind of personal property whatever, for the 
repayment or security of money lent thereon, shall be deemed 
a pawnbroker under this act. 

8. Rectifiers shall pay $25 for each license to rectify any 
quantity of spirituous liquors, not exceeding 500 barrels or 
casks, containing not more than 40 gallons to each barrel 
or cask of liquor so rectified ; and $25 additional for each 
additional 500 such barrels, or any fractional part thereof. 
Every person who rectifies, purifies or refines spirituous liq¬ 
uors or wines by any process, or mixes distilled spirits, whis¬ 
ky, brandy, gin or wine with any other materials for sale un- 

# der the name of whisky, rum, brandy, gin, wine, or any other 

* name or names, shall be regarded as a rectifier under this act. 

9. Distillers shall pay $50 for each license, and every person 
or copartnership who distills or manufactures spirituous liquors 
for sale, shall be deemed a distiller under this act: Provided , 
that any person or copartnership distilling or manufacturing 
less than 300 barrels per year, shall pay $25 for a license: 
and provided further, that no license shall be required for any 


<6 


THE NATIONAL TAX LAW. 


• 

still, stills or other apparatus used by druggists and chemists 
for the recovery of alcohol for pharmaceutical and chemical pur¬ 
poses, which has been used in those processes : and provided 
further , that distillers of apples and peaches, distilling or 
manufacturing less than 150 barrels per year from the same, 
shall pay $12.50 for the license for that purpose, and for a 
greater quantity, as other distillers. 

10. Brewers shall pay $50 for each license. Every per¬ 
son who manufactures fermented liquors of any name or de¬ 
scription, for sale, from malt wholly or in part, shall be 
deemed a brewer under this act: Pi'ovided, that any person 
who manufactures less than 500 barrels per year shall pay 
the sum of $25 for a license. 

11. Hotels, inns and taverns shall be classified and rated 
according to the yearly rental, or, if not rented, according to 
the estimated yearly rental of the house and property intended 
to be occupied for said purposes, a$ follows, to wit: All cases 
where the rent or the valuation d£ the yearly rental of said 
house and property shall be $10,000 or more, shall constitute 
the first class, and shall pay $200 for each license; where the 
rent or the valuation of the yearly rental shall be $5,000 and 
less than $10,000, the second class, and shall pay $100 for each 
license; where the rent or the valuation of the yearly rental 
shall be $2,500 and less than $5,000, the third class, and shall 
pay 75 dollars for each license; where the rent or the valu¬ 
ation of the yearly rental shall be $1,000 and less than $2,500, 
the fourth class, and shall pay 50 dollars for each license; 
where the rent or the valuation of the yearly rental shall be 
$500 and less than $1,000, the fifth class, and shall pay $25 
for each license ; where the rent or the valuation of the yearly 
rental shall be $300 and less than $500, the sixth class, 
and shall pay $15 for each license; where the rent or the 
valuation of the yearly rental shall be $100 and less than $300, 
the seventh class, and shall pay $10 for each license; where 
the rent or the valuation of the yearly rental shall be less 
than $100, the eighth class, and shall pay $5 for each license. 
Every place where food and lodging are provided for and 
furnished to travelers and sojourners, in view of payment 
therefor, shall be regarded as a hotel, inn or tavern under this 
act. All steamers and vessels upon waters of the United 


EATiNG-HOUSES, BROKERS, TOBACCONISTS. 47 

States, on board of which passengers or travelers are provided 
vith food or lodging, shall be required to take out a license 
of the fifth class, as aforesaid, under this act. The rental or 
estimated rental shall be fixed and established by the assessor 
of the proper district at its proper value, but at not less than 
the actual rent agreed on by the parties: Provided, that if 
there be any fraud or collusion in the return of actual rent to 
the assessor, there shall be a penalty equal to double the 
amount of licenses required by this section, to be collected 
as other penalties under this act are collected. 

12. Eating-houses shall pay $10 for each license. Every 
place where food or refreshments of any kind are provided 
for casual visitors and sold for consumption therein, shall be 
regarded as an eating-house under this act. But the keeper 
of any eating-house having taken out a license therefor, shall 
not be required to take-out a license as a confectioner, any 
thing in this act to the contrary notwithstanding. 

13. Brokers shall pay $50 for each license. Any person 
whose business is to purchase or sell stocks, coined money, 
bank notes or other securities fbr themselves or others, or who 
deals in exchanges relating to money, shall be regarded a 
broker under this act. 

14. Commercial brokers shall pay $50 for each license. 
Any person or firm, except one holding a license as wholesale 
dealer or banker, whose business it is, as the agent of others, 
to purchase or sell goods or seek orders therefor, in original 
or unbroken packages, or produce, or to manage business mat¬ 
ters for the owners of vessels, or for the shippers or consignors 
of freight carried by vessels, or whose business it is to pur¬ 
chase, rent or sell real estate for others, shall be regarded a 
commercial broker under this act. 

15. Land warrant brokers shall pay $25 for each license. 
Any person shall be regarded as a land warrant broker within 
the meaning of this act, who makes a business of buying and 
selling land warrants, and of furnishing them to settlers or 
other persons under contracts to have liens upon the land 
procured by means of them, according to the value agreed on 
for the warrants at the time they are furnished. 

16. Tobacconists shall pay $10 for each license. Any 
person whose business it is to sell, at retail, cigars, snuff ot 


48 


THE NATIONAL TAX LAW. 


tobacco in any form, shall be regarded a tobacconist under 
this act. But wholesale and retail dealers, and keepers of 
hotels, inns and taverns, having taken out a license therefor, 
shall not be required to take out a license as tobacconists, 
any thing in this act to the contrary notwithstanding. 

17. Theaters shall pay $100 for each license. Every edifice 
erected for the purpose of dramatic or operatic representa¬ 
tions, plays or performances, and not including halls rented or 
used occasionally for concerts or theatrical representations, 
shall be regarded as a theater under this act. 

18. Circuses shall pay $50 for each license. Every build¬ 
ing, tent, space or area where feats of horsemanship or acro¬ 
batic sports are exhibited, shall be regarded as a circus under 
this act. 

19. Jugglers shall pay for each license $20. Every person 
who performs by sleight of hand, shall be regarded as a juggler 
under this act. The proprietors or agents of all other public 
exhibitions or shows for money, not‘ enumerated in this sec¬ 
tion, shall pay for each license $10. Provided, that no license 
procured in one State shall be held to authorize exhibitions 
in another State, and but one license shall be required under 
this act to authorize exhibitions within any one State. 

20. Bowling-alleys and billiard-rooms shall pay according 
to the number of alleys or tables belonging to or used in the 
building or place to be licensed. When not exceeding one 
alley or table, $5 for each license; and when exceeding one 
alley or table, $5 for each additional alley or table. Every 
place or building where bowls are thrown or billiards played, 
and open to the public with or without price, shall be regarded 
as a bowling-alley or billiard-room respectively, under this act. 

21. Confectioners shall pay $10 for each license. Every 
person who sells at retail confectionery, sweetmeats, comfits 
or other confects, in any building, shall be regarded as a con¬ 
fectioner under this act. But wholesale and retail dealers 
having taken out a license therefor shall not be required to 
take out a license as a confectioner, any thing in this act to 
the contrary notwithstanding. 

22. Horse-dealers shall pay for each license the sum of $10. 
Any person whose business it is to buy and sell horses or 
mules shall be regarded a horse-dealer under this act: P)'o • 


LIVERY STABLES, CATTLE-BROKERS, SOAP-MAKERS, ETC. 49 

tided, that if such horse-dealer shall have taken out a license 
as a livery-stable keeper no new license shall be required. 

23. Livery-stable keepers shall pay $10 for each license. 
Any person whose occupation or business is to keep horses 
for hire or to let shall be regarded as a livery-stable keeper 
under this act. 

24 Cattle-brokers shall pay for each license the sum of 
$10. Any person whose business it is to buy and sell and 
deal in cattle, hogs or sheep, shall be considered as a cattle- 
broker. v 

25. Tallow-chandlers and soap-makers shall pay for each 
license the sum of $10. Any person whose business it is to 
make or manufacture candles or soap shall be regarded a tal¬ 
low-chandler and soap-maker under this act. 

26. Coal-oil distillers shall pay for each license the sum of 
$50. Any person who shall refine, produce, or distill crude 
petroleum or rock-oil, or crude coal-oil, or crude oil made of 
asphaltum, shale, peat, or other bituminous substances, shall 
be regarded a coal-oil distiller under this act. 

27. Peddlers shall be classified and rated as follows, to wit: 
When traveling with more than two horses, the first class, 
and shall nay $20 for each license; when traveling with two 
horses, the second class, and shall pay $15 for each license; 
when traveling with one horse, the third class, and shall pay 
$10 for each license; when traveling on foot, the fourth class, 
and shall pay $5 for each license. Any person, except per¬ 
sons peddling newspapers, bibles, or religious tracts, who sells 
or offers to sell, at retail, goods, wares, or other commodities, 
traveling from place to place, in the street, or through differ¬ 
ent parts of the country, shall be regarded a peddler under 
this act: Provided , that any peddler who sells, or offers to sell 
dry goods, foreign and domestic, by one or more original 
packages or pieces, at one time, to the same person or persons, 
as aforesaid, shall pay $50 for each license. And any person 
who peddles jewelry shall pay $25 for each license : Pi'ovided , 

■ that manufacturers and producers of agricultural tools and 
implements, garden seeds, stoves, and liollow-ware, brooms, 
wooden-ware, and powder, delivering and selling at whole¬ 
sale any of said articles, by themselves or their authorized 
agents at places other than the place of manufacture, shall not 


50 


THE NATIONAL TAX LAW. 


be icquired, fcr any sale thus made, to take out any additional 
license therefor. 

28. Apothecaries shall pay $10 for each license. Every 
person who keeps a shop or building where medicines are 
compounded or prepared according to prescriptions of physi¬ 
cians, and sold, shall be regarded an apothecary under this 
act. But wholesale and retail dealers who have taken out a 
license therefor, shall not be required to take out a license 
as apothecary, any thing in this act to the contrary notwith¬ 
standing. [See Sec. 65 for qualification.] 

29. Manufacturers shall pay $10 for each license. Any 
person or persons, firms, companies or corporations, who shall 
manufacture by hand or machinery, and offer for sale any 
goods, wares or merchandise, exceeding annually the sum of 
$1,000, shall be regarded a manufacturer under this act. 

80. Photographers shall pay $i0 for each license when the 
receipts do not exceed $500 ; when over $500 and under $1,000, 
$15; when over $1,000, $25. -Any person or persons who 
make for sale photographs, ambrotypes, daguerreotypes, or 
pictures on glass, metal, or paper, by the action of light, shall 
be regarded a photographer under this act. 

31. Lawyers shall pay $10 for each license. Every person 
whose business it is, for fee or reward, to prosecute or defend 
causes in any court of record or other judicial tribunal of the 
United States, or of any of the States, or give advice in rela¬ 
tion to causes or matters pending therein, shall be deemed to 
be a lawyer within the meaning of this act. 

32. Physicians, surgeons and dentists shall pay $10 for each 
license. Every person (except apothecaries) whose business 
it is, for fee and reward, to prescribe remedies or perform sur¬ 
gical operations, for the cure of any bodily disease or ailing, 
shall be deemed a physician, surgeon or dentist, as the case 
may be, within the meaning of this act. 

33. Claim agents and agents for procuring patents shall 
pay $10 for each license. Every person whose business it is 
to prosecute claims in any of the Executive Departments of 
the Federal Government, or procure patents, shall be deemed 
a claim or patent agent, as the case may be, under this act. 

EXEMPTION PROM LICENSE OR DUTY. 

Sec. 65. And be it further enacted , That where the annual 


NO LTCENSE AGAINST STATE PROHIBITIONS. 51 

gross receipts or sales of any apothecaries, confectioners, eat¬ 
ing-houses, tobacconists or retail dealers, shall not exceed the 
sum of $1,000, such apothecaries, confectioners, eating-houses 
and retail dealers shall not be required to take out or pay for 
license, any thing in this act to the contrary notwithstand¬ 
ing ; the amount or estimated amount of such annual sales to 
be ascertained or estimated in such manner as the Com¬ 
missioner of Internal Revenue shall prescribe, and so of all 
other annual sales or receipts where the rate of the license is 
graduated by the amount of sales or receipts. 

Sec. G6. And be it further enacted , That nothing contained 
in the preceding sections of this act laying duties on licenses, 
shall be construed to require a license for the sale of goods, 
wares and merchandise made or produced, and sold by the 
manufacturer or producer at the manufactory or place where 
the same is made or produced; to vintners who sell at the 
place where the same is made, wine of their own growth; 
nor to apothecaries, as to wines or spirituous liquors, which 
they use exclusively in the preparation or making up of medi¬ 
cines for sick, lame or diseased persons; nor shall the pro¬ 
visions of paragraph number 28 extend to physicians who 
keep on hand medicines solely for the purpose of making up 
their own prescriptions for their own patients. 

NO LICENSE AGAINST STATE PROHIBITIONS, ETC. 

Sec. 67. And be it farther enacted , That no license hereinbe¬ 
fore provided for, if granted, shall be construed to authorize 
the commencement or continuation of any trade, business, 
occupation or employment therein mentioned, within any 
State or Territory of the United States in which it is or shall 
be specially prohibited by the laws thereof, or in violation of 
the laws of any State or Territory: Provided, nothing in this 
act shall be held or construed so as to prevent the several 
States, within the limits thereof, from placing a duty, tax or 
license for State purposes, on any business, matter or thing 
on which a duty, tax or license, is required to be paid by this 
act. 

V.—MANUFACTURES, ETC. 

REQUIREMENTS OP FIRMS AND OTHERS. 

Sec. 68. And be it further enacted, That on and after the 
1st day of August, 1862, every individual, partnership, firm 


52 


THE NATIONAL TAX LAW. 


association <.-r coiporation (and any word or words in this act 
indicating or referring to person or persons shall he taken to 
mean and include partnerships, firms, associations or corpora¬ 
tions, when not otherwise designated or manifestly incompat¬ 
ible with the intent thereof), shall comply with the following 
requirements, that is to say: 

1. Before commencing, or if already commenced, before 
continuing, any such manufacture for w 7 hich he, she or they 
may he liable to be assessed, under the provisions of this act, 
and w r hich shall not be differently provided for elsewhere, 
within 30 days after the date when this act shall take effect, 
he, she or they shall furnish to the assistant assessor a state¬ 
ment, subscribed and sworn to or affirmed, setting forth the 
place where the manufacture is to be carried on, name of the 
manufactured article, the proposed market for the same, 
whether foreign or domestic, and generally the kind and 
quality manufactured or proposed to be manufactured. 

2. He shall, within ten days after the first day of each 
and every month, after the day on which this act takes effect, 
as hereinbefore mentioned, or on or before a day prescribed 
by the Commissioner of Internal Revenue, make return of 
the products and sales or delivery of such manufacture in 
form and detail as may be required, from time to time, by 
the Commissioner of Internal Revenue. 

3. All such returns, statements, descriptions, memo^nda, 
oaths and affirmations, shall be in form, scope and detail as 
may be prescribed, from time to time, by the Commissioner 
of Internal Revenue. 

DUTIES—HOW TO BE PAID. 

Sec. 69. And be it further enacted , That upon the amounts, 
quantities. and values of produce, goods, wares, merchandise 
and articles manufactured and sold or delivered, hereinafter 
enumerated, the manufacturer thereof, whether manufactured 
for himself or for others, shall pay to the collector of internal 
revenue within his district, monthly, or on or before a day to 
be prescribed by the Commissioner of Internal Revenue, the 
duties on such manufactures: Provided , that when thread is 
manufactured and sold or delivered exclusively for knitted 
fabrics, or for weaving or spooling, as provided for in the 
75th section of this act, the duties shall he assessed on the 


DUTIES— now TO BE PAID. 


53 


articles finished and prepared for use or consumption to the 
party so finishing or preparing the same, and any party so 
finishing or preparing any cloth or other fabrics of cotton, 
wool or other materials, whether imported or otherwise, 
shall be considered the manufacturer thereof for the pur¬ 
poses of this act; and for neglect to pay such duties 
within ten days after demand, either personal or written, left 
at his, her or their house or place of business or manufactory, 
the amount of such duties may be levied upon the real and 
personal property of any such manufacturer. And such 
duties, and whatever shall be the expenses of levy, shall 
be a lien from the day prescribed by the Commissioner for 
their payment aforesaid, in favor of the United States upon 
the said real and personal property of such manufacturer, and 
such lien may be enforced by distraint, as provided in the 
general provisions of this act: and 'provided farther , that in 
all cases of goods manufactured, in whole or in part, upon 
commission, or where the material is furnished by one party 
and manufactured by another, if the manufacturer shall be 
required to pay under this act the tax hereby imposed, such 
person or persons so paying the same shall be entitled to col¬ 
lect the amount thereof of the owner or owners, and shall 
have a lien for the amount thus paid upon the manufactured 
goods: and provided further, that the taxes on all articles 
manufactured and sold, in pursuance of contracts bona fide 
made before the passage of this act, shall be paid by the pur¬ 
chasers thereof, under regulations to be established by the 
Commissioner of Internal Revenue. 

PROCESS AGAINST DELINQUENTS. 

Sec. 70. And be it further enacted , That for neglect or refusal 
to pay the duties provided by this act on manufactured articles, 
as aforesaid, the goods, wares and merchandise manufactured 
and unsold by such manufacturer shall be forfeited to the United 
States, and may be sold or disposed of for the benefit of the same, 
in manner as shall be prescribed by the Commissioner of Internal 
Revenue, under the direction of the Secretary of the Treasury. 
In such case the collector or deputy collector may take possession 
of said articles, and may maintain such possession in the premises 
and buildings where they may have been manufactured or depo¬ 
sited, or may be. He shall summon, giving notice of not less 


54 


THE NATIONAL TAX LAW. 


than two nor more than ten days, the parties in possession of 
said goods, enjoining them to appear before the assessor or 
assistant assessor, at a day and hour in such summons fixed, 
then and there to show cause, if any there be, why, for such 
neglect or refusal, such articles should not be declared for¬ 
feited to the United States. Such persons or parties inter¬ 
ested shall be deemed to be the manufacturers of the same, if 
the articles shall be at the time of taking such possession upon 
the premises where manufactured ; if they shall at such time 
have been removed from the place of manufacture, the parties 
interested shall be deemed to be the person in whose custody 
or possession the articles shall then be. Such summons shall 
bp served upon such parties in person, or by leaving a copy 
thereof at the place of abode or business of the party to whom 
the same may be directed. In case no such party or place 
can be foiflfd, which fact shall be determined by the collector’s 
return on the summons, such notice, in the nature of a sum¬ 
mons, shall be given by advertisement for the term of three 
weeks in one newspaper in the county nearest to the place of 
such sale. If, at or before such hearing, such duties shall not 
have been paid, and the assessor or assistant assessor shall 
adjudge the summons and notice, service and return of the 
same, to be sufficient, the said articles shall be declared forfeit 
and shall be sold, disposed of, or turned over to the use of 
any Department of the Government, as may be directed by 
the Secretary of the Treasury, who may require of any officer 
of the Government into whose possession the same may be 
turned over the proper voucher therefor: Provided, that the 
proceeds of the sale of said articles, if any there be after 
deducting the duties thereon, together with the expenses of 
summons, advertising, and sale, or the excess of the value of 
said articles, after deducting the duties and expenses accrued 
thereon when turned over to the use of any Department of 
the Government, shall be refunded and paid to the manufac¬ 
turer, or to the person in whose custody or possession the 
articles were when seized. The Commissioner of Internal 
Revenue, with the approval of the Secretary of the Treasury, 
may review any such case of forfeiture, and do justice in the 
premises. If the forfeiture shall have been wrongly declared, 
and pie made, the Secretary is hereby authorized, in case the 


PENALTY FOR VIOLATION. 


55 


specific articles can not be restored to the party aggrieved in 
as good order and condition as when seized, to make up to 
such party in money his loss and damage from the contingent 
fund of his department. Immediate return of seizures so 
forfeited shall he made to the Commissioner of Internal Reve¬ 
nue, by the collector or deputy collector who shall make any 
such seizure. Articles which the collector may adjudge per¬ 
ishable may be sold or disposed of before declaration of for¬ 
feiture. Said sales shall be made at public auction, and 
notice thereof shall be given in the same manner as is pro¬ 
vided in this section in case of forfeiture. 

PENALTY FOR VIOLATION, ETC. 

Sec. 71. And be it further enacted , That any violation of, 
or refusal to comply with the provisions of the 68th section 
of this act, shall be good cause for seizure and forfeiture, sub¬ 
stantially in manner as detailed in the section next preceding 
this, of all manufactured articles liable to be assessed under 
the provisions of this act, and not otherwise provided for; 
and such violation or refusal to comply, shall further make 
any party so violating or refusing to comply, liable to a fine 
of $500, to be recovered in manner and form as provided in 
this act. 

Sec. 72. And be it further enacted , That in case of the 
manufacture and sale or delivery of any goods, wares, mer¬ 
chandise or articles as hereinafter mentioned, without com¬ 
pliance on the part of the party manufacturing the same with 
all or any of the requirements and regulations prescribed in 
this act in relation thereto, the assistant assessor may, upon 
such information as he may have, assume and estimate the 
amount and value of such manufactures, and upon such 
assumed amount assess the duties, and said duties shall be 
collected in like manner as in case the provisions of this act 
in relation thereto had been complied with, and to such arti¬ 
cles all the foregoing provisions for liens, fines, penalties and 
forfeitures, shall in like manner apply. 

EXEMPTIONS FROM THE TAX. 

Sec. 73. And be it further enacted , That all goods, wares 
and merchandise, or articles manufactured or made by any 
person or persons not for sale, but for his, her or their own 
ase or consumption, and all goods, wares and merchandise, 


56 


THE NATIONAL TAX LAW. 


or articles manufactured, or made and sold, except spirituous 
and malt liquors, and manufactured tobacco, where the annual 
product shall not exceed the sum of six hundred dollars, shall 
be and are exempt from duty: Provided , that this shall not 
apply to any business or transaction where one party fur¬ 
nishes the materials, or any part thereof, and employs another 
party to manufacture, make or finish the goods, wares and 
merchandise or articles, paying, or promising to pay therefor, 
and receiving the goods, wares and merchandise or articles. 

VALUES, HOW ESTIMATED. 

Sec. 74. And be it further enacted , That the value and quan¬ 
tity of goods, wares and merchandise required to be stated 
as aforesaid, and subject to an ad valorem duty, shall be esti¬ 
mated by the actual sales made by the manufacturer, or by 
his, her or their agent, or person or persons acting in his, her 
or their behalf; and where such goods, wares and merchan¬ 
dise have been removed for consumption, or for delivery to 
others, or placed on shipboard, or are no longer within the 
custody and control of the manufacturer or manufacturers, or 
his or their agent, not being in his, her or their factory, store 
or warehouse, the value shall be estimated by the average of 
the market value of the like goods, wares and merchandise, 
during the time when the same would have become liable to 
and charged with duty. 

Sec. 75. And be it further enacted , That from and after 
the said first day of August, 1862, upon the articles, goods, 
wares and merchandise hereinafter mentioned, which shall 
thereafter be produced and sold, or be manufactured or made 
and sold, or removed for consumption, or' for delivery to 
others than agents of the manufacturer or producer within the 
United States or territories thereof, there shall be levied, col¬ 
lected and paid the following duties, to be paid by the pro¬ 
ducer or manufacturer thereof, that is to say: 

THE TAXES. 

On candles, of whatever material made, 3 per cent, ad valorem. 

On all mineral coals, except such as are known in the trade 
as pea coal and dust coal, 3^ cents per ton : Provided , that for 
all contracts of lease of coal lands made before the first day 
of April, one thousand eight hundred and sixty-two, the lessee 
shall pay the tax. 


ILLUMINATING GAS AND OILS. 


57 


On lard oil, mustard-seed oil, linseed oil, and on all animal 
or vegetable oils not exempted nor provided for elsewhere, 
whether pure or adulterated, 2 cents per gallon: Provided, 
that red oil or oleic acid, produced in the manufacture of 
candles, and used as a material in the manufacture of soap, 
paraffine, whale and fish oil, shall be exempted from this duty. 

On gas, illuminating, made of coal, wholly or in part, or 
any other material, when the product shall be not above 
600,000 cubic feet per month, 5 cents per 1,000 cubic feet; 
when the product shall be above 500,000, and not exceeding 
5,000,000 cubic feet per month, 10 cents per 1,000 cubic feet; 
when the product shall be above 5,000,000, 15 cents per 1,000 
cubic feet; and the general average of the monthly product 
for the year preceding the return required by this act shall 
regulate the rate of duty herein imposed; and where any gas 
company shall not have been in operation for the year nex t 
preceding the return as aforesaid, then the rate shall be regu¬ 
lated upon the estimated average of the monthly product: 
Provided , that the product required to be returned by this act 
shall be understood to be the product charged in the bills 
actually rendered by any gas company during the month pre¬ 
ceding the return, and all gas companies are hereby author¬ 
ized to add the duty-or tax imposed by this act to the price 
per 1,000 cubic feet on gas sold: Provided further, that all gas 
furnished for lighting street lamps, and not measured, and 
all gas made for and used by any hotel, inn, tavern and 
private dwelling-house, shall be subject to duty, and may be 
estimated ; and if the returns in any case shall be understated 
or underestimated, it shall be the duty of the assistant assessor 
of the district to increase the same as he shall deem just and 
proper: and provided further , that coal tar produced in the 
manufacture of illuminating gas, and the products of the 
redistillatioa. of coal tar thus produced, shall be exempt from 
duty: and provided further, that gas companies so located as 
to compete with each other shall pay the rate imposed by this 
act upon the company having the largest production. 

On coal, illuminating oil, refined, produced by the distilla¬ 
tion of coal, asphaltum, shale, peat, petroleum, or rock oil, 
and all other bituminous substances used for like purposes, 
10 cents per gallon: Provided, that such oil refined and pro- 


58 


THE NATIONAL TAX LAW. 


duced By the distillation of coal exclusively shall be subject 
to pay a duty of 8 cents per gallon, any thing ill this act to 
the contrary notwithstanding: and provided further , that 
distillers of coal oil shall be subject to all the provisions of 
this act, hereinbefore set forth and specified, applicable to 
distillers of spirituous liquors, with regard to licenses, bonds, 
returns, and all other provisions designed for the purpose of 
ascertaining the quantity distilled, and securing the payment 
of duties, so far as the same may, in the judgment of the 
Commissioner of Internal Revenue, and under regulations 
prescribed by him, be necessary for that purpose. 

On ground coffee, and all preparations of which coffee 
forms a part, or which is prepared for sale as a substitute for 
coffee, 3 mills per pound. 

On ground pepper, ground mustard, ground pimento, 
ground cloves, ground cassia, and ground ginger, and all 
imitations of the same, 1 cent per pound. 

On sugar, refined, whether loaf, lump, granulated or pulver¬ 
ized, 2 mills per pound. 

On sugar, refined or made from molasses, sirup of molasses, 
melado or concentrated melado, 2 mills per pound; on all 
brown, Muscovado, or clarified sugars produced directly from 
the sugar-cane, and not from sorghum or imphee, other than 
those produced by the refiner, 1 cent per pound. 

On sugar candy, and all confectionery made wholly or in 
part of sugar, 1 cent per pound. - 

On chocolate and cocoa, prepared, 1 cent per pound. 

On saleratus and bi-carbonate of soda, 5 mills per pound. 

On starch, made of potatoes, 1 mill per pound; made of 
corn or wheat, 1^ mills per pound; made of rice or any other 
material, 4 mills per pound. 

On tobacco, cavendish, plug, twist, fine cut, and manu¬ 
factured of all descriptions, not including snuff, cigars and 
smoking tobacco, prepared with all the stems in, or made 
exclusively of stems, valued at more than 30 cents per pound, 
15 cents per pound; valued at any sum not exceeding 30 
cents per pound, 10 cents per pound. 

On smoking tobacco, prepared with all the stems in, 5 cents 
per pound; on smoking tobacco, made exclusively of stems, 
2 cents per pound. 


TOBACCO, OUNrOWDER. METALS, PAINTS, ETC. 50 

On snuff, manufactured of tobacco, ground, dry or damp, 
of all descriptions, 20 cents per pound. 

On cigars, valued at not over $5 per 1,000, $1.50 per 1,000 

On cigars, valued at over $5 and not over $10 per 1,000 
$2 per 1,000. 

On cigars, valued at over $10 and not over $20 per 1,000, 
$2.50 per 1,000. 

On cigars, valued at over $20 per 1,000, $3.50 per 1,000. 

On gunpowder, and all explosive substances used for mining, 
blasting, artillery or sporting- purposes, when valued at 18 
cents per pound or less, 5 mills per pound; when valued at 
above 18 cents per pound, and not exceeding 30 cents per 
pound, 1 cent per pound; and when valued at above 30 cents 
per pouhd, 6 cents per pound. 

On white lead, 25 cents per 100 pounds. 

On oxide of zinc, 25 cents per 100 pounds. 

On sulphate of barytes, 10 cents per 100 pounds: Provided, 
that white lead, oxide of zinc, and sulphate of barytes, or any 
one of them, shall not be subject to any additional duty in 
consequence of being mixed or ground with linseed oil, when 
the duties upon all the materials so mixed or ground shall 
have been previously actually paid. 

On all paints and painters’ colors, dry or ground in oil, or 
in paste with water, not otherwise provided for, 5 per centum 
ad valorem. 

On clock movements, made to run one day, 5 cents each; 
made to run more than one day, 10 cents each. 

On pins, solid head or other, 5 per centum ad valorem. 

On umbrellas and parasols made of cotton, silk or other 
material, 5 per centum ad valorem. 

On screws, commonly called wood screws, l£ cents per 
pound. 

On railroad iron, and all other iron advanced beyond slabs, 
blooms or loops, and not advanced beyond bars or rods, and 
band, hoop and sheet iron, not thinner than number 18 wire 
gauge and plate iron not less than one-eighth of an inch in 
thickness, $1.50 per ton; on railroad iron, rerolled, 75 cents 
per ton; on band, hoop and sheet iron thinner than number 
18 wire gauge, plate iron less than one-eighth of an inch in 
thickness, and cut nails and spikes, $2 per ton: Provided , 


60 


THE NATIONAL TAX LAW. 


that bars, rods, bands, hoops, sheets, plates, nails a'.d spikes, 
manufactured from iron upon which the duty of $1.50 has 
been levied and paid, shall be subject only to a duty of 50 cents 
per ton in addition thereto, any thing in this act to the con¬ 
trary notwithstanding. On stoves and hollow Avare, $1.50 
per ton of 2,000 pounds ; cast iron used for bridges, buildings, 
or other permanent structures, $1 per ton: Provided, that bar 
iron, used for like purposes, shall be charged no additional 
duty beyond the specific duty imposed by this act. On steel 
in ingots, bars, sheets or wire, not less than one-fourtli of an 
inch in thickness, valued at 7 cents per pound or less, $4 per 
ton; valued at above 7 cents per pound, and not above 11 
cents per pound, $8 per ton ; valued above 11 cents per pound, 
$10 per ton. 

On paper of all descriptions, including pasteboard and 
binders’ boards, 8 per centum ad valorem . 

Oil soap, Castile, palm-oil, erasive, and soap of all other 
descriptions, white or colored, except soft soap and soap 
otherwise provided for, valued not above 3* cents per pound 
1 mill per pound ; valued at above cents per pound, 5 mills 
per pound. 

On soap, fancy, scented, honey, cream, transparent, and all 
descriptions of toilet and shaving soap, 2 cents per pound. 

On salt, 4 cents per 100 pounds. 

On pickles and preserved fruits, and on all preserved meats, 
fish and shell-fish in cans or air-tight packages, 5 per centum 
ad valorem. 

On glue and gelatine of all descriptions in the solid state, 5 
mills per pound. 

On glue and cement, made wholly or in part of glue, to be 
sold in the liquid state, 25 cents per gallon. 

On patent or enameled leather, 5 mills per square foot. 

On patent japanned split, used for dasher leather, 4 mills 
per square foot. 

On patent or enameled -kirting leather, 1^- cts per square foot. 

On all sole and rough or harness leather, made from hides 
imported east of the Cape of Good Hope, and all damaged 
leather, 5 mills per pound. 

On all other sole or rough leather, hemlock tanned and 
harness leather, 7 mills per pound- 


LEATHER, "WINE, VARNISH, FURS, CLOTH, ETC. 61 

On all sole or rough leather, tanned in whole or in part 
with oak, 1 cent per pound. 

On all finished or curried upper leather, made from leather 
tanned in the interest of the parties finishing or currying such 
leather, not previously taxed in the rough, except calf skins, 

1 cent per pound. 

On bend and butt leather, 1 cent per pound. 

On offal leather, 5 mills per pound. 

On oil-dressed leather and deer skins, dressed or smoked, 

2 cents per pound. 

On tanned calf skins, 6 cents each. 

On morocco, goat, kid or sheep skins, curried, manufactured 
or finished, 4 per centum ad valorem,: Provided, that the price 
at which such skins are usually sold shall determine their 
value. 

On horse and hog skins, tanned and dressed, 4 per centum 
ad valorem. 

On American patent calf skins, 5 per centum ad valorem. 

On conducting hose of all kinds for conducting water or 
other fluids, a duty of 3 per centum ad valorem. 

On wine, made of grapes, 5 cents per gallon. 

On varnish, made wholly or in part of gum copal or other 
gums or substances, 5 per centum ad valorem. 

On furs of all descriptions, when made up or manufactured, 

3 per centum ad valorem. 

On cloth, and all textile or knitted or felted fabrics of cot¬ 
ton, wool or other material, before the same has been dyed, 
printed, bleached, or prepared in any other manner, a duty of 
3 per centum ad valorem: Provided, that thread or yarn 
manufactured and sold or delivered exclusively for knitted 
fabrics, or for weaving, when the spinning and weaving for 
the manufacture of cloth of any kind is carried on separately, 
shall not be regarded as manufactures within the meaning 
of this act; but all fabrics of cotton, wool, or other material, 
whether woven, knit, or felted, shall be regarded as manu¬ 
factures, and be subject to the duty, as above, of 3 per centum 
ad valorem. 

On all diamonds, emeralds, and all other jewelry, a tax of 
3 per centum ad valorem. 


62 


THE NATIONAL TAX LAW. 


On and after the first day of October, one thousand eight 
hundred and sixty-two, there shall be levied, collected and 
paid a tax of one-lialf of one cent per pound on all cotton held 
or owned by any person or persons, corporation or associa¬ 
tion of persons; and such tax shall be a lien thereon in the 
possession of any person whomsoever. And further t if any 
person or-persons, corporations, or association of persons, 
shall remove, carry, or transport the same from the place 
of its production before said tax shall have been paid, such 
person or persons, corporation, or association of persons, 
shall forfeit and pay to the United States double the amount 
of such tax, to be recovered in any court having jurisdiction 
thereof: Provided , however, that the Commissioner of Internal 
Revenue is hereby authorized to make such rules and regu¬ 
lations as he may deem proper for the payment of said tax 
at places different from that of the production of said cotton ; 
And provided further , that all cotton owned and held by any 
manufacturer of cotton fabrics on the first day [of] October, 
one thousand eight hundred and sixty-two, and prior thereto, 
shall be exempt from the tax hereby imposed. 

On all manufactures of cotton, -wool, silk, worsted, flax, 
hemp, jute, india-rubber, gutta-percha, wood, willow, glass, 
pottery-ware, leather, paper, iron, steel, lead, tin, copper, 
zinc, brass, gold, silver, horn, ivory, bone, bristles, wholly 
or in part, or of other materials, not in this act otherwise 
provided for, a duty of 3 per centum ad valorem : Provided , 
that on all cloths, dyed, printed, bleached, manufactured 
into other fabrics, or otherwise prepared, on which a duty 
or tax shall have been paid before the same were so dyed, 
printed, bleached, manufactured or prepared, the said duty 
or tax of 3 per centum shall be assessed only upon the 
increased value thereof; and provided further , that on all 
oil-dressed leather and deer-skins dressed or smoked, manu¬ 
factured into gloves, mittens, or other articles, on which a duty 
or tax shall have been paid before the same were so manufac¬ 
tured, the said duty or tax of 3 per centum shall be assessed 
only upon the increased valuation thereof: aud provided further , 
that in estimating the duties upon articles when removed 
and sold at any other place than the place of manufacture, 


MANUFACTURED GOODS 


63 


there shall be deducted from the gross amount of sales the 
freight, commission, and expenses of sale actually paid, and 
the duty shall be assessed and paid upon the net amount 
after the deductions as aforesaid; and provided further , that 
printed books, magazines, pamphlets, newspapers, reviews, 
and all other similar printed publications; boards, shingles, 
and all other lumber and timber; staves, hoops, headings, 
and timber only partially wrought and unfinished, for chairs, 
tubs, pails, snaths, lasts, shovel and fork handles; umbrella- 
stretchers ; pig-iron, and iron not advanced beyond slabs, 
blooms, or loops; maps and charts; charcoal; alcohol made 
or manufactured of spirits or materials upon which the duties 
imposed -by this act shall have been paid; plaster or gypsum ; 
malt; burning-fluid; printers’ ink; flax prepared for textile 
or felting purposes, until actually woven or fitted into fabrics 
for consumption; all flour and meal made from grain; bread 
and breadstufls ; pearl barley and split peas; butter; cheese ; 
concentrated milk ; bullion, in the manufacture of silverware; 
brick ; lime ; Roman cement; draining tiles; marble ; slate; 
building stone; copper, in ingots or pigs; and lead, in pigs 
or bars, shall not be regarded as manufactures within the 
meaning of this act: provided, that whenever, by the provi¬ 
sions of this act, a duty is imposed upon any article removed 
for consumption or sale, it shall apply only to such articles as 
are manufactured on or after the first day of August, 18G2, 
and to such as are manufactured and not removed from the 
place of manufacture prior to that date. 

AUCTION SALES. 

Sec. 76. And he it further enacted , That on and after the 
1st day of August, 1862, there shall be levied, collected and paid 
on all sales of real estate, goods, wares, merchandise, articles 
or things at auction, including all sales of stocks, bonds and 
other securities, a duty of one-tenth of one per centum on 
the gross amount of such sales, and every auctioneer making 
such sales, as aforesaid, shall, at the end of each and every 
month, or within ten days thereafter, make a list or return 
to the assistant assessor of the district of the gross amount of 
such sales made as aforesaid, with the amount of duty which 
has accrued, or should accrue thereon, which list shall have 
annexed thereto a declaration, under oath or affirmation, 


64 


THE NATIONAL TAX LAW. 


in form and manner as may be prescribed by the Commis* 
sioner of Internal Revenue, that the same is true and correct, 
and shall, at the same time, as aforesaid, pay to the collector 
or deputy collector, the amount of duty or tax, thereupon, as 
aforesaid, and in default thereof, shall be subject to and pay 
a penalty of $500. In .all cases of delinquency in making 
said list or payment, the assessment and collection shall be 
made in the manner prescribed in the general provisions of this 
act: Provided, that no duty shall be levied under the provisions 
of this section upon any sales by judicial or executive officers 
making auction sales by virtue of a judgment or decree of any 
court, nor to public sales made by executors or administrators. 

CARRIAGES, YACHTS, BILLIARD TABLES AND PLATE. 

Sec. 77. And be it further enacted , That from and after 
the first day of May, 1862, there shall be levied, collected 
and paid, by any person or persons owning, possessing or 
keeping any carriage, yacht, and billiard table, the several 
duties or sums of money set down in figures against the same 
respectively, or otherwise specified and set forth in schedule 
marked A. 

VI.—SLAUGHTERED MEAT. 

REGULATION FOR SAME. 

Sec. 78. And be it further enacted , That on and after the 
first day of August, 1862, there shall be levied, collected, and 
paid by any person or persons, firms, companies, or agents or 
employees thereof, the following duties or taxes, that is to 
say: on all horned cattle exceeding 18 months old, slaughtered 
for sale, 30 cents per head; on all calves and cattle under 18 
months old, slaughtered for sale, 5 cents per head: on all 
hogs, exceeding 6 months old, slaughtered for sale, when the 
number thus slaughtered exceeds 20 in any one year, 10 cents 
per head. On all sheep slaughtered for sale, 5 cents per 
head : Provided, That all cattle, hogs, and sheep slaughtered 
by any person for his or her own consumption, shall be exempt 
from duty. 

Sec. 79. And be it further enacted, That on and after the 
date on which this act shall take effect, any person or per¬ 
sons, firms, or companies, or agents or employees thereof, 
whose business or occupation it is to slaughter for sale any 


RAILROADS, STEAMBOATS, ETC. 


65 


cattle, calves, slieep or hogs, shall be required to make and 
render a list at the end of each and every month to the 
assistant assessor of the district where the business is trans¬ 
acted, stating the number of cattle, calves, if any, the number 
of hogs, if any, and the number of sheep, if any, slaughtered, 
as aforesaid, with the several rates of duty as fixed therein 
in this act, together with the whole amount thereof, which 
list shall have annexed thereto a declaration of said person 
or persons, agents or employees thereof, as aforesaid, under 
oath or affirmations in such manner and form as may be pre¬ 
scribed by the Commissioner of Internal Revenue, that the 
same is true and correct, and shall, at the time of rendering 
said list,-pay the full amount of duties which have accrued, 
or should accrue, as aforesaid, to the collector or deputy col¬ 
lector of the district, as aforesaid; and in case of default in 
making the return or payment of the duties, as aforesaid, the 
assessment and collection shall be made as in the general pro¬ 
visions of this act required, and in case of fraud or evasion 
the party offending shall forfeit and pay a penalty of $10 per 
head for any cattle, calves, hogs, or sheep so slaughtered, upon 
which the duty is fraudulently withheld, evaded, or attempted 
to bo evaded: Provided , that the Commissioner of Internal 
Revenue shall prescribe such further rules and regulations as 
he may deem necessary for ascertaining the correct number of 
cattle, calves, hogs and sheep, liable to be taxed under the 
provisions of this act. 

VII.—RAILROADS, STEAMBOATS, ETC. 

TAX ON SAME—REGULATIONS FOR. 

Sec. 80. And be it further enacted , That on and after the first 
day of August, 1862, any person or persons, firms, companies 
or corporations, owning or possessing or having the care or 
management of any railroad or railroads upon which steam is 
used as a propelling power, or of any steamboat or other vessel 
propelled by steam power, shall be subject to and pay a duty of 
three per centum on the gross amount of all the receipts of such 
railroad or railroads, or steam vessels, for the transportation of 
passengers over and upon the same, and any person or persons, 
linns, companies or corporations, owning or possessing, or hav¬ 
ing the care or management of any railroad or railroads using 


66 


THE NATIONAL TAX LAW. 


any other power than steam thereon, or owning, possessing or 
having the care or management of any ferryboat or vessel used as 
a ferryboat,propelled by steam or horse power,shall be subject to 
and pay a duty of l£ per centum upon the gross receipts of such 
railroad or ferry-boat, respectively, for the transportation of pas¬ 
sengers over and upon said railroads, steamboats and ferry-boats 
respectively; and any person or persons, firms, companies or 
corporations, owning, possessing or having the care or manage¬ 
ment of any bridge authorized by law to receive toll for the tran¬ 
sit of passengers, beasts, carriages, teams and freight of any de¬ 
scription over such bridge, shall be subject to and pay a duty of 
3 per centum on the gross amount of all their receipts of every 
description. And the owner, possessor or person or persons 
having the care and management of any such railroad, steam¬ 
boat, ferry-boat, or other vessel or bridge, as aforesaid, shall, 
within five days after the end of each and every month, com¬ 
mencing as hereinbefore mentioned, make a list or return to 
the assistant assessor of the district within which such 
owrner, possessor, company or corporation may have his oi 
its place of business or where any such railroad, steamboat 
ferry-boat, or bridge is located or belongs, respectively, stating 
the gross amount of such receipts for the month next prece¬ 
ding, which return shall be verified by the oath or affirmation 
of such owner, possessor, manager, agent or other proper offi¬ 
cer, in the manner and form to be prescribed from time to 
time by the Commissioner of Internal Revenue, and shall also, 
monthly, at the time of making such return, pay to the col¬ 
lector or deputy collector of the district the full amount of 
duties which have accrued on such receipts for the month 
aioresaid; and in case of neglect or refusal to make said lists 
or return for the space of five days, after such return should 
be made as aforesaid, the assessor or assistant assessor shall 
proceed to estimate the amount received, and the duties pay¬ 
able thereon, as hereinbefore provided in other cases of de¬ 
linquency to make return for purposes of assessment; and for 
the purpose of making such assessment, or of ascertaining 
the correctness of any such return, the books of any such per 
son, company or corporation, shall be subject to the inspec¬ 
tion of the assessor or assistant assessor, on his demand or 
request therefor; and, in case of neglect or refusal to pny 


RAILROAD BONDS. 


67 


the duties as aforesaid, when the same have been ascertained 
as aforesaid, for the space of five days after the same shall 
have become payable, the owner, possessor or person having 
the management, as aforesaid, shall pay, in addition, five per 
centum on the amount of such duties; and for any attempt 
knowingly to evade the payment of such duties, the said 
owner, possessor or person having the care or management, 
as aforesaid, shall be liable to pay a penalty of $1,000 for 
every such attempt—to be recovered as provided in this act 
for the recovery of penalties; and all provisions of this act, 
in relation to liens and collections by distraint, not incom¬ 
patible herewith, shall apply to this section, and the objects 
therein embraced : Provided, that all such persons, compa¬ 
nies and corporations, shall have the right to add the duty 
or tax imposed hereby to their rates of fare, whenever their 
liability thereto may commence, any limitations which may 
exist by law or by agreement with any person or company, 
which may have paid or be liable to pay such fare, to the 
contrary notwithstanding. 

VIII.—RAILROAD BONDS. 

Sec. 81. And be it further enacted, That on and after the 
1st day of July, 1862, any person or persons owning or 
possessing, or having the care and management of any rail¬ 
road company or railroad corporation, being indebted for any 
sum or sums of money for which bonds or other evidences of 
indebtedness have been issued, payable in one or more years 
after date, upon which interest is, or shall be, stipulated to be 
paid,'or coupons representing the interest shall be or shall 
have been issued to be paid, and all dividends in scrip or 
money or sums of money thereafter declared due or payable 
to stockholders of any railroad company, as part of the earn¬ 
ings, profits or gains of said companies, shall be subject to 
and pay a duty of 3 per centum on the amount of all such inter¬ 
est, or coupons, or dividends, whenever the same shall be paid; 
and said railroad companies or railroad corporations, or any 
person or persons owning, possessing or having the care or 
management of any railroad company or railroad corporation, 
are hereby authorized and required to deduct and withhold 
from all payments made to any person, persons or party, 
after the 1st day of July as aforesaid, on account of any 


68 


THE NATIONAL TAX LAW. 


interest or ceupons or dividends due and payable as aforesaid, 
the said duty or sum of 3 per centum ; and the duties deducted 
as aforesaid, and certified by the president or other proper 
officer of said company or corporation, shall be a receipt 
and discharge, according to the amount thereof, of said rail¬ 
road companies or railroad corporations, and the owners, 
possessors and agents thereof, on dividends and on bonds oi 
other evidences of their indebtedness, upon which interest 01 
coupons are payable, holden by any person or party whatso¬ 
ever, and a list or return shall be made and rendered within 
thirty days after the time fixed when said interest, or coupons, 
or dividends become due or payable, and as often as 
every six months, to the Commissioner of Internal Revenue, 
which shall contain a true and faithful account of the duties 
received and chargeable as aforesaid, during the time when 
such duties have accrued or should accrue, and remaining 
unaccounted for, and there shall be annexed to every such 
list or return, a declaration under oath or affirmation, in man¬ 
ner and form as may be prescribed by the Commissioner of 
Internal Revenue, of the president, treasurer or some proper 
officer of said railroad company or railroad corporation, that 
the same contains a true and faithful account of the duties so 
withheld and received during the time when such duties have 
accrued or should accrue, and not accounted for, and for any 
default in the making or rendering of such list or return, with 
the declaration annexed, as aforesaid, the person or persons 
owning, possessing or having the care or management of such 
railroad company or railroad corporation, making such default, 
shall forfeit, as a penalty, the sum of $500; and in case of 
any default in making or rendering said list, or of any default 
in the payment of the duty or any part thereof, accruing or 
which should accrue, the assessment and collection shall be 
made according to the general provisions of this act. 

IX.—BANKING INSTITUTIONS, ETC. 

TAX ON SAME—ITS PROVISIONS. 

Sec. 82. And be it further enacted , That on and after the first 
day of July, 1862, there shall be levied, collected and paid by all 
banks, trust companies, and savings institutions, and by all fire, 
marine, life, inland, stock, and mutual insurance companies, 


PENALTY FOll DEFAULT. 


69 


under whatever style or name known or called, of the United 
States or Territories, specially incorporated or existing under 
general laws, or which may be hereafter incorporated or ex¬ 
ist as aforesaid, on all dividends in scrip or money thereafter 
declared due or paid to stockholders, to policy holders or to 
depositors, as part of the earnings, profits or gains of said 
banks, trust companies, savings institutions or insurance com¬ 
panies, and on all sums added to their surplus or contingent 
funds, a duty of 3 per centum: Provided, that the duties upon 
the dividends of life insurance companies shall not be deemed 
due, or to be collected until such dividends shall be payable by 
such companies. And said banks, trust companies, savings in¬ 
stitutions and insurance companies are hereby authorized and 
required to deduct and withhold from all payments made to 
any person, persons, or party, on account of any dividends or 
sums of money that may be due and payable as aforesaid, after 
the first day of July, 1862, the said duty of three per centum. 
And a list or return shall be made and rendered within thirty 
days after the time fixed when such dividends or sums of money 
shall be declared due and payable, and as often as every six 
months, to the Commissioner of Internal Revenue, which shall 
contain a true and faithful account of the amount of duties ac¬ 
crued or which should accrue from time to time, as aforesaid, 
during the time when such duties remain unaccounted for, and 
there shall be annexed to every such list or return a declara¬ 
tion, under oath or affirmation, to be made in form and manner 
as shall be prescribed by the Commissioner of Internal 
Revenue, of the president*or some other proper officer of said 
bank, trust company, savings institution, or insurance company, 
respectively, that the same contains a true and faithful account 
of the duties which have accrued or should accrue, and not 
accounted for; and for any default in the delivery of such list 
or return, with such declaration annexed, the bank, trust 
company, savings institution, or insurance company making 
such default shall forfeit, as a penalty, the sum of $500. 

PENALTY FOR DEFAULT, ETC. 

Sec. 83. And be it further enacted , That any person or 
persons owning or possessing, or having the care or manage¬ 
ment of any railroad company or railroad corporation, bank, 
trust company, savings institution, or insurance company, as 


70 


THE NATIONAL TAX LAW. * 


heretofore mentioned, required under this- act to make and 
render any list or return to the Commissioner of Internal 
Revenue, saall, upon rendering the same, pay to the said 
Commissioner of Internal Revenue the amount of the duties 
due on such list or return, and in default thereof shall forfeit 
as a penalty the sum of $500 ; and in case of neglect or refusal 
to make such list or return as aforesaid, or to pay the duties 
a 3 aforesaid, for the space of thirty days after the time when 
said list should have been made and rendered, or when said 
duties shall have become due and payable, the assessment and 
collection shall be made according to the general provisions 
heretofore prescribed in this act. 

INSURANCE TAX. 

Sec. 84. And be it further enacted , That on the 1st day of 
October, Anno Domini 1862, and on the first day of each 
quarter of a year thereafter, there shall be paid by each 
insurance company, whether inland or marine, and by each 
individual or association engaged in the business of insurance 
from loss or damage by fire, or by the perils of the sea, the 
duty of one per centum upon the gross receipts for premiums 
and assessments by such individual association or company 
during the quarter then preceding; and like duty shall be 
paid by the agent of any foreign insurance company having 
an office or doing business within the United States. 

ACCOUNTS TO BE RENDERED BY COMPANIES, ETC. 

Sec. 85. And be it further enacted , That on the 1st day of 
October next, and on the first day of each quarter thereafter, 
an account shall be made and rendered to the Commissioner 
of Internal Revenue by all insurance companies, or their 
agents, or associations or individuals making insurance, 
except life insurance, including agents of all foreign insurance 
companies, which shall contain a true and faithful account of 
the insurance made, renewed, or continued, or indorsed upon 
any open policy, by said companies, or their agents, or asso¬ 
ciations, or individuals, during the preceding quarter, setting 
forth the amount insured, and the gross amount received, and 
the duties accruing thereon under this act; and there shall be 
annexed to and delivered with every such quarterly account 
an affidavit, in the form to be prescribed by the Commissioner 
of Internal Revenue, made by one of the officers of said cmn 


TAX ON GOVERNMENT EMPLOYEES AND PASSPORTS. 71 

pauy, or association, or individual, or by the agent in the case 
of a foreign company, that the statements in said accounts are 
in all respects just and true; and such quarterly, accounts 
shall be rendered to the Commissioner of Internal Revenue 
within thirty days after the expiration of the quarter for 
which they shall be made up, and upon rendering such 
account, with such affidavit as aforesaid thereto annexed, the 
amount of the duties due by such quarterly accounts shall be 
naid to the Commissioner of Internal Revenue; and for every * 
default in the delivery of such quarterly account, with such 
affidavit annexed thereto, or in the payment of the amount of 
the duties due by such quarterly account, the company, or 
agent, or association, or individual making such default shall 
forfeit and pay, in addition to such duty, the sum of $5,000. 

X.—SALARIES AND PASSPORTS. 

TAX ON GOVERNMENT EMPLOYEES. 

Sec. 86. And be it further enacted. That on and after the 
first day of August, 1862, there shall be levied, collected and 
paid on all salaries of officers, or payments to persons in the 
civil, military, naval, or other employment or service of the 
United States, including senators and representatives and 
delegates in Congress, when exceeding the rate of $600 per 
annum, a duty of three per centum on the excess above the 
said $600; and it shall be the duty of all paymasters, and ail 
disbursing officers, under the Government of the United States, 
or in the employ thereof, when making any payments to 
officers and persons as aforesaid, or upon settling and adjust¬ 
ing the accounts of such officers and persons, to deduct and 
withhold the aforesaid duty of three per centum, and shall, at 
the same time, make a certificate stating the name of the 
officer or person from whom such deduction was made 
and the amount thereof, which shall be transmitted to the 
office of the Commissioner of Internal Revenue, and entered 
as part of the internal duties; and the pay-roll, receipts, or 
account of officers or persons paying such duty as aforesaid, 
shall be made to exhibit the fact of such payment. 

TAX ON PASSPORTS. 

Sec. 87. And be it further enacted , That for every passport 
issued from the office of the Secretary of State, after the 30th 
day of June, 1862. there shall be fcaid the sum of $3; which 


72 


THE NATIONAL TAX LAW. 


amouut may be paid to any collector appointed under this 
act, and his receipt therefor shall be forwarded with the 
application for such passport to the office of the Secretary ot 
State, or any agent appointed by him. And the collectors 
shall account for all moneys received for passports in the 
manner hereinbefore provided. And a like amount shall 
be paid for every passport issued by any Minister or Con¬ 
sul of the United States, who shall account therefor to the 
✓ Treasury. 

XI. —ADVERTISEMENTS. 

PUBLISHERS’ TAX, PENALTIES, ETC. 

Sec. 88. And be it further enacted , That on and after the 
1st day of August, 1862, there shall be levied, collected, and 
paid by any person or persons, firm, or company, publishing 
any newspaper, magazine, review, or other literary, scientific, 
or news publication, issued periodically, on the gross receipts 
for all advertisements, or all matters for the insertion of which 
in said newspaper or other publication as aforesaid, or in ex¬ 
tras, supplements, sheets, or fly-leaves accompanying the same, 
pay is required or received, a duty of 3 per centum; and the 
person or persons, firm or company, owning, possessing, or 
having the care or management of any and every such news¬ 
paper or other publication as aforesaid, shall make a list or 
return quarterly, commencing as heretofore mentioned, con¬ 
taining the gross amount of receipts as aforesaid, and the 
amount of duties which have accrued thereon, and render the 
same to the assistant assessor of the respective districts 
where such newspaper, magazine, review, or other literary or 
news publication is or may be published, which list -or return 
shall have annexed a declaration, under oath or affirma¬ 
tion, to be made according to the manner and form which 
may be from time to time prescribed by the Commissioner of 
Internal Revenue, of the owner, possessor, or person having 
the care or management of such newspaper, magazine, re¬ 
view, or other publication, as aforesaid, that the same is true 
and correct, and shall also, quarterly, and at the time of 
making said list or return, pay to the collector or deputy 
collector -of the district, as aforesaid, the full amount of 
said duties; and in case of neglect or refusal to comply 
with any of the provisions contained in this section, or to 


INCOME DUTY. 


73 


make and render said list or return, as aforesaid, for the space 
of thirty days after the time when said list or return ought 
to have been made, as aforesaid, the assistant assessor of the 
respective districts shall proceed to estimate the duties, as 
heretofore provided in other cases of delinquency; and in 
case of neglect or refusal to pay the duties, as aforesaid, for 
the space of thirty days after said duties become due and 
payable, said owner, possessor, or person or persons having 
the care or management of said newspapers or publications, 
as aforesaid, shall pay, in addition thereto, a penalty of 5 per 
centum on the amount due; and, in case of fraud or evasion, 
whereby the revenue is attempted to be defrauded, or the 
duty withheld, said owners, possessors, or person or persons 
having the care or management of said newspapers or other 
publications, as aforesaid, shall forfeit and pay a penalty of 
$500 for each offense, or for any sum fraudulently unac¬ 
counted for; and all provisions in this act, in relation to 
liens, assessments and collection, not incompatible herewith, 
shall apply to this section, and the objects herein embraced : 
Provided, that in all cases where the rate or price of adver¬ 
tising is fixed by any law of the United States, State, or 
Territory, it shall be lawfu^for the company, person or per¬ 
sons publishing said advertisements, to add the duty or tax 
imposed by this act to the price of said advertisements, any 
law, as aforesaid, to the contrary notwithstanding: Pt'ovided 
further , that the receipts for advertisements, to the amount of 
$1,000, by any person or persons, firm or company, publish¬ 
ing any newspaper, magazine, review, or other literary, sci¬ 
entific, news publication, issued periodically, shall be exempt 
from duty: and provided further , that all newspapers whose 
circulation does not exceed 2,000 copies shall be exempted 
from all taxes for advertisements. 

XII.—INCOME DUTY. 

OLD LAW REPEALED. 

Sec. 89. And be it further enacted , That for the purpose 
of modifying and reenacting, as hereinafter provided, so much 
of an act, entitled “An act to provide increased-revenue from 
imports, to pay interest on the public debt, and for other pur¬ 
poses,” approved 5th of August, 1861, as relates to income 


74 


THE NATIONAL TAX LAW. 


tax; that is to say, sections 49, 50—except so much thereof 
as relates to the selection and appointment of depositaries- 
and 51, be, and the same are hereby repealed. 

TAX ON SALARIES, INCOME, ETC. 

Sec. 90. Andbe it further enacted, That there shall be levied, 
collected and paid annually, upon the annual gains, profits or 
income of every person residing in the United States, whether 
derived from any kind of property, rents, interest, dividends, 
salaries, or from any profession, trade, employment or vocation 
carried on in the United States or elsewhere, or from any 
other source whatever, except as hereinafter mentioned, if 
such annual gains, profits or income exceed the sum of $600, 
and do not exceed the sum of $10,000, a duty of three per 
centum on the amount of such annual gains, profits or income 
over and above the said sum of $600 ; if said income exceeds 
the sum of $10,000, a duty of five per centum upon the amount 
thereof exceeding $600 ; and upon the annual gains, profits 
or income, rents and dividends accruing upon any property, 
securities and stocks owned in the United States by any citi¬ 
zen of the United States residing abroad, except as herein¬ 
after mentioned, and not in the employment of the Govern¬ 
ment of the United States, there shall be levied, collected and 
paid a duty of five per centum. 

Sec. 91. And be it further enacted , That in estimating said 
annual gains, profits or income, whether subject to a d«ty, 
as provided in this act, of three per centum, or of five per 
centum, all other national, State and local taxes lawfully 
assessed upon the property or other sources of income of any 
person, as aforesaid, from which said annual gains, profits or 
income of such person is or should be derived, shall be first 
deducted from the gains, profits or income of the person or 
persons who actually pay the same, whether owner or tenant, 
and all gains, profits or income derived from salaries of officers, 
or payments to persons in the civil, military, naval or other 
service of the United States, including senators, represen¬ 
tatives and delegates in Congress, except above $600, or 
derived from interest or dividends on stock, capital, or 
deposits in any bank, trust company or savings institution, 
insurance, gas, bridge, express, telegraph, steamboat, ferry¬ 
boat, or railroad company, or corporation, or on any bonds or 
other evidences of indebtedness of any railroad company or 



IN CASE OP NON-PAYMENT OP DUTY. 


75 


other corporation, which shall have been assessed and paid by 
said banks, trust companies, savings institutions, insurance, 
gas, bridge, telegraph, steamboat, ferry-boat, express or rail¬ 
road companies, as aforesaid, or derived from advertisements, 
or on any articles manufactured, upon which specific stamp 
or ad valorem duties shall have been directly assessed or paid, 
shall also be deducted; and the duty herein provided for 
shall be assessed and collected upon the income for the year 
ending the 31st day of December next preceding the time for 
levying and collecting said duty; that is to say, on the 1st 
day of May, 1863, and in each year thereafter: Provided , that 
upon such portion of said gains, profits or income, whether 
subject to a duty as provided in this act of three per centum 
or five per centum, which shall be derived from interest upon 
notes, bonds, or other securities of the United States, there 
shall be levied, collected and paid a duty not exceeding one 
and one-half of one per centum, any thing in this act to the 
contrary notwithstanding. 

IN CASE OP NON-PAYMENT OP DUTY. 

Sec. 92. And be it further enacted, That the duties on in¬ 
comes herein imposed shall be due and payable on or before 
the 30th day of June, in the year 1863, and in each year there¬ 
after until and including the year 1866, and no longer; and 
to any sum or sums annually due and unpaid for thirty days 
after the 30th of June, as aforesaid, and for ten days after 
demand thereof by the collector, there shall be levied in addi¬ 
tion thereto, the sum of five per centum on the amount of 
duties unpaid, as a penalty, except from the * estates of de¬ 
ceased and insolvent persons; and if any person or persons, 
or party, liable to pay such duty, shall neglect or refuse to 
pay the same, the amount due shall be a lien in favor of the 
United States from the time it was so due until paid with the 
interest, penalties and costs that may accrue in addition there¬ 
to, upon all the property, and rights to property, stocks, secu¬ 
rities, and debts of every description from which the income 
upon which said duty is assessed or levied shall have accrued 
or may or should accrue; and in default of the payment of 
said duty for the space of thirty days, after the same shall 
have become due, and be demanded, as aforesaid, said lien 
may be enforced by distraint upon such property, rights to 


76 


THE NATIONAL TAX LAW. 


property, stocks, securities and evidences of debt, by whom¬ 
soever liolden; and for this purpose the Commissioner of In¬ 
ternal Revenue, upon the certificate of the collector or deputy 
collector that said duty is due and unpaid for the space of 
ten days after notice duly given of the levy of such duty, shall 
issue a warrant in form and manner to be prescribed by 
said Commissioner of Internal Revenue, under the directions 
of the Secretary of the Treasury, and by virtue of such war¬ 
rant there may be levied on such property, rights to property, 
stocks, securities and evidences of debt, a further sum, to bo 
fixed and stated in such warrant, over and above the said 
annual duty, interest and penalty for non-payment, sufficient 
for the fees and expenses of such levy. And in all cases of 
sale, as aforesaid, the certificate of such sale by the collector 
or deputy collector of the sale, shall give title to the pur¬ 
chaser, of all right, title and interest of such delinquent in and 
to such property, whether the property be real or personal; 
and where the subject of sale shall be stocks, the certificate 
of said sale shall be lawful authority and notice to the proper 
corporation, company or association, to record the same on 
the books or records, in the same manner as if transferred 
or assigned by the person or party holding the same, to issue 
new certificates of stock therefor in lieu of any original or prior 
certificates, which shall be void whether canceled or not; 
and said certificates of sale of the collector or deputy collec¬ 
tor, where the subject of sale shall be securities or other evi¬ 
dences of debt, shall be good and valid receipts to the person 
or party holding the same, as against any person or persons, 
or other party holding, or claiming to hold, possession of such 
securities or other evidences of debt. 

TAX ON GUARDIANS, EXECUTORS, ETC. 

Sec. 93. And he it further enacted , That it shall be the 
duty of all persons of lawful age, and all guardians and trus¬ 
tees, whether such trustees are so by virtue of their office as 
executors, administrators, or other fiduciary capacity, to 
make return in the list or schedule, as provided in this act, 
to the proper officer of internal revenue, of the amount of his 
or her income, or the income of such minors or persons as 
may be held in trust as aforesaid, according to the require¬ 
ments hereinbefore stated, and in case of neglect or refusal to 


STAMP DUTIES. 


7 ? 


make such return, the assessor or assistant assessor shall 
assess the amount of his or her income, and proceed there¬ 
after to collect the duty thereon in the same manner as is 
provided for in other cases of neglect and refusal to furnish 
lists or schedules in the general provisions of this act, where 
not otherwise incompatible, and the assistant assessor may in¬ 
crease the amount of the list or return, or of any party making 
such return, if he shall be satisfied that the same is under¬ 
stated : Provided, that any party, in his or her own behalf, or 
as guardian or trustee, as aforesaid, shall be permitted to de¬ 
clare, under oath or affirmation, the form and manner of 
which shall be prescribed by the Commissioner of Internal 
lievenue, that he or she was not possessed of an income of 
$600, liable to be assessed according to the provisions of this 
act, or that he or she has been assessed elsewhere and the 
same'year for an income duty, under authority of the United 
States, and shall thereupon be exempt from an income duty; 
or, if the list or return of any party shall have been increased 
by the assistant assessor, in manner as aforesaid, he or she 
may be permitted to declare, as aforesaid, the amount of his 
or her annual income, or the amount held in trust, as afore¬ 
said, liable to be assessed, as aforesaid, and the same so de¬ 
clared shall be received as the sum upon which duties are to 
be assessed and collected. 

XIII.—STAMP DUTIES. 

THE DUTY. 

Sec. 94. And be it further enacted , That on and after the 
first day of October, 1862, there shall be levied, collected and 
paid, for and in respect of the several instruments, matters 
and things mentioned, and described in the schedule (marked 
B), hereunto annexed, or for or in respect of the vellum, 
parchment, or paper upon which such instruments, matters, or 
things, or any of them, shall be written or printed, by any 
person or persons, or party who shall make, sign, or issue the 
came, or for whose use or benefit the same shall be made, 
signed or issued, the several duties or sums of money set 
down in figures against the same respectively, or otherwise 
specified or set forth in the said schedule. 


78 


THE RATIONAL TAX LAW. 


PENALTY FOR NON-STAMP. 

Sec. 95. And be it further enacted , That if any person or 
persons shall make, sign, or issue, or cause to be made, signed, 
or issued, any instrument, document, or paper of any kind, 
or description whatsoever, without the same being duly 
stamped for denoting the duty hereby imposed thereon, or 
without having thereupon an adhesive stamp to denote said 
duty, such person or persons shall incur a penalty of $50, and 
such instrument, document, or paper, as aforesaid, shall be 
deemed invalid and of no effect. 

STAMPS NON-CONVERTIBLE. 

Sec. 96. And be it further enacted , That no stamp appro¬ 
priated to denote the duty charged on any particular instru¬ 
ment, and bearing the name of such instrument on the face 
thereof, shall be used for denoting any other duty of the same 
amount, or, if so used, the same shall be of no avail. 

Sec. 97. And be it further enacted, That no vellum, parch¬ 
ment, or paper, bearing a stamp appropriated by name to any 
particular instrument, shall be used for any other purpose, or, 
if so used, the same shall be of no avail. 

PENALTIES FOR FORGERY OF STAMPS. 

Sec. 98. And be it further enacted , That if any person shall 
forge or counterfeit, or cause or procure to be forged or coun¬ 
terfeited, any stamp or die, or any part of any stamp or die, 
which shall have been provided, made or used in pursuance 
of this act, or shall forge, counterfeit, or resemble, or cause or 
procure to be forged, counterfeited or resembled, the impres¬ 
sion or any part of the impression, of any such stamp or die^ 
as aforesaid, upon any vellum, parchment or paper, or shall 
stamp or mark, or cause or procure to be stamped or marked, 
any vellum, parchment, or paper, with any such forged or 
counterfeited stamp or die, or part of any stamp or die, as 
aforesaid, with intent to defraud the United States of any of 
the duties hereby imposed, or any part thereof, or if any per¬ 
son shall utter or sell, or expose to sale, any vellum, parch¬ 
ment or paper, article or thing, having thereupon the im¬ 
pression ol any such counterfeited stamp or die, or any part of 
any stamp or die, or any such forged, counterfeited or resem¬ 
bled impression, or part of impression, as aforesaid, knowin" 
the same respectively to be forged, counterfeited, or resenT- 


STAMPS TO BE CANCELED AND DESTROYED. 79 

bled; or if any person shall knowingly use any stamp or die 
which shall have been so provided, made or used, as afore¬ 
said, with intent to defraud the United States; or if any per¬ 
son shall fraudulently cut, tear or get off, or cause or procure 
to be cut, torn or got off, the impression of any stamp or die 
which shall have been provided, made or used in pursuance 
of this act, from any vellum, parchment, or paper, or any in¬ 
strument or writing charged or chargeable with any of the 
duties hereby imposed; then, and in every such case, every 
person so offending, and every person knowingly and willfully 
aiding, abetting, or assisting in committing any such offense 
as aforesaid, shall be deemed guilty of felony, and shall, on 
conviction thereof, forfeit the said counterfeit stamps and the 
Articles upon which they are placed, and be punished by fine 
not exceeding one thousand dollars, and by imprisonment 
and confinement to hard labor not exceeding five years. 

STAMPS TO BE CANCELED AND DESTROYED BY FIRST USE. 

Sec. 99. And be it further enacted , That in any and all 
cases where an adhesive stamp shall be used for denoting 
any duty imposed by this act, except as hereinafter provided, 
the person using or affixing the same shall write thereupon 
the initials of his name, and the date upon which the same shall 
be attached or used, so that the same may not again be used. 
And if any person shall fraudulently make use of an adhesive 
stamp to denote any duty imposed by this act without so 
effectually canceling and obliterating such stamp, except as 
before mentioned, he, she or they shall forfeit the sum of $50. 
Provided , nevertheless , that any proprietor or proprietors of 
proprietary articles or articles subject to stamp duty under 
schedule C of this act, shall have the privilege of furnishing, 
without expense to the United States, in suitable form, to be 
approved by the Commissioner of Internal Revenue, his or 
their own dies or designs for stamps to be used thereon, to be 
retained in the possession of the Commissioner of Internal 
Revenue for his or their separate use, which shall not be 
duplicated to any other person. That in all cases where 
such stamp is used, instead of his or their writing, his or their 
initials, and the date thereon, the said stamp shall be so affixed 
on the box, bottle or package, that in opening the same, or 


v 


80 


THE NATIONAL TAX LAW. 


using the contents thereof, the said stamp shall be effectually 
destroyed; and in default thereof, shall be liable to the same 
penalty imposed for neglect to affix said stamp, as hereinbe¬ 
fore prescribed in this act. Any person who shall fraudu¬ 
lently obtain or use any of the aforesaid stamps or designs 
therefor, and any person forging or counterfeiting, or causing 
or procuring the forging or counterfeiting any representation, 
likeness, similitude or colorable imitation of the said last- 
mentioned stamp, or any engraver or printer who shall sell 
or give away said stamps, or selling the same, or being a mer¬ 
chant, broker, peddler, or person dealing, in whole or in part, 
in similar goods, wares, merchandise, manufactures, prepara¬ 
tions, or articles, or those designed for similar objects or pur¬ 
poses, shall have knowingly or fraudulently in his, her or their 
possession any such forged, counterfeited likeness, similitude 
or colorable imitation of the said last-mentioned stamp, 
shall be deemed guilty of a misdemeanor, and upon conviction 
thereof, shall be subject to all the penalties, fines and forfeit¬ 
ures prescribed in section 93 of this act. 

DRAFTS, ETC., PENALTY FOR NEGLECT TO STAMP. 

Sec. 109. And be it further enacted , That if any person 
or persons shall make, sign, or issue, or cause to be made, 
signed, or issued, or shall accept or pay, or cause to be 
accepted or paid, with design to evade the payment of any 
stamp duty, any bill of exchange, draft or order, or promis¬ 
sory note for the payment of money, liable to any of the 
duties imposed by this act, without the same being duly 
stamped, or having thereupon an adhesive stamp for denoting 
the duty hereby charged thereon, he, she, or they shall, for 
every such bill, draft, order, or note, forfeit th£ sum of two 
hundred dollars. 

Sec. 101. And be it further enacted. That the acceptor or 
acceptors of any bill of exchange or order for the payment 
of any sum of money drawn, or purporting to be drawn, in 
any foreign country, but payable in the United States, shall, 
before paying or accepting the same, place thereupon a stamp, 
indicating the duty upon the same, as the law requires 
for inland bills of exchange, or promissory notes; and 
no bill of exchange shall be paid or negotiated without 
such stamp, and if any person shall pay or negotiate, or offer 


WHO SHALL Sn.T, STAMPS. 


81 


In payment, or receive or take in payment, any sucli draft or 
order, the person or persons so offending shall forfeit the 
sum of $100. 

WHO SHALT. SELL STAMPS. 

Sec. 102. And be it further enacted, That the Commissioner 
of Internal Revenue be, and is hereby authorized to sell to 
and supply collectors, deputy collectors, postmasters, sta¬ 
tioners, or any other persons, at Ms discretion, with adhesive 
stamps or stamped paper, vellum, or parchment, as herein 
provided for, upon the payment, at the time of delivery, of 
the amount of duties said stamps, stamped paper, vellum, or 
parchment, so sold or supplied, represent, and may thereupon 
allow and deduct from the aggregate amount of such stamps, 
afe aforesaid, the sum of not exceeding five per centum as 
commission to the collectors, postmasters, stationers, or other 
purchasers; but the cost of any paper, vellnm, or parchment 
shall be added to the amount, after deducting the allowance 
of per centum as aforesaid: Provided, that no commission 
shall be allowed on any sum or sums so sold or supplied of 
less amount than $50. And provided further , that any pro¬ 
prietor or proprietors of articles named in schedule C, who 
shall furnish his or their own die or design for stamps, to be 
used especially for Ms or their own proprietary articles, shall 
be allowed the following discounts, namely : On amounts 
purchased at one time of not less than $50 nor more than 
$500, five per centum ; on amounts over $500, ten per centum. 
The Commissioner of Internal Revenue may from time to time 
make regulations for the allowance of such of the stamps 
issued under the provisions of this act as may have been 
spoiled or rendered useless or unfit for the purpose intended, 
or for which the owner may have no use, or which through 
mistake may have been improperly or unnecessarily used, or 
where the rates or duties represented thereby have been paid 
in error or remitted, and such allowance shall be made either 
by giving other stamps in lieu of the stamps so allowed for, 
or by repaying the amount or value, after deducting there¬ 
from. in case of repayment, the sum of five pci centum to 
the owner thereof 

SPECIAL EXEMPTIONS. 

Sec. 103. And be it further enacted. That it shall be 



82 


THE NATIONAL TAX LAW. 


ful for any person to present to the Commissioner of Internal 
Revenue any instrument, and require his opinion whether or 
not the same is chargeable with any duty; and if the said 
Commissioner shall be of opinion that such instrument is not 
chargeable with any stamp duty, it shall be lawful for him, 
and he is hereby required, to impress thereon a particular 
stamp, to be provided for that purpose, with such word or 
words or device thereon as he shall judge proper, which 
shall signify and denote that such instrument is not charge¬ 
able with any stamp duty; and every such instrument upon 
which the said stamp shall be impressed shall be deemed to 
be not so chargeable, and shall be received in evidence in all 
courts of law or equity, notwithstanding any objections made 
to the same, as being chargeable with stamp duty, and not 
stamped to denote the same, 

ALL TELEGRAPHIC DISPATCHES TO BE STAMPED. 

Sec. 104. And be it farther enacted, That on and after the 
date on which this act shall take effect, no telegraph company 
or its agent or employee shall receive from any person or 
transmit to any person any dispatch or message without an 
adhesive stamp, denoting the duty imposed by this act, being 
affixed to a copy thereof, or having the same stamped 
thereupon, and in default thereof shall incur a penalty of $10 : 
Provided , that only one stamp shall be required, whether sent 
through one or more companies. 

ALL EXPRESS PACKAGES TO BE STAMPED. 

Sec. 105. And be it further enacted , That on and after the 
date on which this act shall take effect, no express company 
or its agent or employee shall receive for transportation from 
any person, any bale, bundle, box, article, or package of any 
description, without either delivering to the consignor thereof 
a printed receipt, having stamped qj affixed thereon a stamp 
denoting the duty imposed by this act, or without affixing 
thereto an adhesive stamp or stamps denoting such duty, 
and in default thereof shall incur a penalty of $10 : Provided , 
that but one stamped receipt or stamp shall be required for 
each shipment from one party to another party at the same 
time, whether such shipment consists of one or more pack¬ 
ages : and provided also, that no stamped receipts or stamp 
shall be required for any bale, bundle, box, article, or package 


SCHEDULE C DUTIES—PATENT MEDICINES. 


83 


tran sported for the Government, nor for such bales, bundles, 
boxes, or packages as are transported by such companies 
■without charge thereon. 

SCHEDULE C DUTIES. 

Sec. 106. And be it further enacted , That all the provisions 
of this act relating to dies, stamps, adhesive stamps, and stamp 
duties, shall extend to and include (except where manifestly 
inapplicable) all the articles or objects enumerated in schedule 
marked C, subject to stamp duties, and apply to the provisions 
in relation thereto. 

PATENT MEDICINES, ETC. 

Sec. 107. And be it further enacted , That on and after the 
1st day of August, 1862, no person or persons, firms, compa¬ 
nies, or corporations shall make, prepare and sell, "or remove 
for consumption or sale, drugs, medicines, preparations, com¬ 
positions, articles or things, including perfumery, cosmetics, 
and playing-cards, upon which a duty is imposed by this act, 
as enumerated and mentioned in schedule C, without affixing 
thereto an adhesive stamp or label denoting the duty before 
mentioned, and in default thereof shall incur a penalty of $10: 
Provided , that nothing in this act contained shall apply to any 
uncompounded medicinal drug or chemical, nor to any medi¬ 
cine compounded according to the United States or other 
national pharmacopoeia, nor of which the full and proper 
formula is published in either of the dispensatories, formula¬ 
ries, or text-books in common use among physicians and 
apothecaries, including homoeopathic and eclectic, or in any 
pharmaceutical journal now used by any incorporated 
college of pharmacy, and not sold or offered for sale, or 
advertised under any other name, form, or guise than that 
under which they may be severally denominated and laid 
down in said pharmacopoeias, dispensatories, text-books, or 
journals, as aforesaid, nor to medicines sold to or for the use 
of any person, which may be mixed and compounded specially 
for said persons, according to the written recipe or prescrip¬ 
tion of any physician or surgeon. 

PENALTY FOR BASE USE OF STAMP. 

Sec. 108. And be it further enacted , That every manufac¬ 
turer or maker of any of the articles for sale mentioned in 


84 


TH3 NATIONAL TAX LAW. 


schedule C, after the same shall have been so made, and 
the particulars hereinbefore required as to stamps have beei 
complied with, who shall take off, remove or detach, or cause 
or permit, or suffer to be taken off, or removed or detached, 
any stamp, or who shall use any stamp, or any wrapper oi 
cover to which any stamp is affixed, to cover any other ar- 
tide or commodity than that originally contained in such 
wrapper or cover, with such stamp when first used, with the 
intent to evade the stamp duties, shall for every such article, 
respectively, in respect of which any such offense shall be 
committed, be subject to a penalty of $50, to be recovered, 
together with the costs thereupon accruing, and every such 
article or commodity as aforesaid shall also be forfeited. 

PENALTY FOR ATTEMPT TO EVADE, ETC. 

Sec. 109. And be it further enacted, That every maker or 
manufacturer of any of the articles or commodities mentioned 
in schedule C, as aforesaid, who shall sell, send out, remove, 
or deliver any article or commodity, manufactured as afore¬ 
said, before the duty thereon shall have been fully paid, by 
fixing thereon the proper stamp, as in this act provided, or 
who shall hide or conceal, or cause to be hidden or concealed, 
or who shall remove or convey away, or deposit, or cause to 
be removed or conveyed away from or deposited in any place, 
any such article or commodity, to evade the duty chargeable 
thereon, or any part thereof,' shall be subject to a penalty of 
$100, together with the forfeiture of any such article or commo¬ 
dity : Provided , that medicines, preparations, compositions, 
perfumery and cosmetics, upon which stamp duties are re¬ 
quired by this act, may, when intended for exportation, be 
manufactured and sold, or removed without having stamps 
affixed thereto, and without being charged with duty, as 
aforesaid; and every manufacturer or maker of any article, 
as aforesaid, intended for exportation, shall give such bonds 
and be subject to such rules and regulations to protect the 
revenue against fraud as may be from time to time prescribed 
by the Secretary of the Treasury. 

MONTHLY STATEMENTS REQUIRED. 

Sec. 110. And be it further enacted, That every manufac¬ 
turer or maker of any of the articles or commodities, as afore¬ 
said, or his chief workman, agent or superintendent, shall at 


LEGACIES AND DISTRIBUTIVE SHARES. 


85 


the end of each and every month make and sign a declaration 
in writing that no such article or commodity, as aforesaid, 
has, during such preceding month, or time when the last de¬ 
claration was made, been removed, carried or sent, or caused 
or suffered, or known to have been removed, carried or sent 
from the premises of such manufacturer or maker, other than 
iuch as have been duly taken account of and charged with 
Hie stamp duty, on pain of such manufacturer or maker for¬ 
feiting for every refusal or neglect to make such declaration, 
$100; and if any such manufacturer or maker, or his chief 
workman, agent or superintendent, shall make any false or 
untrue declaration, such manufacturer or maker, or chief 
workman, agent or superintendent, making the same, shall 
forfeit $500. 

XIV.—LEGACIES AND DISTRIBUTIVE SHARES OF 
PERSONAL PROPERTY. 

EXECUTORS, TRUSTEES, ETC., HOW LIABLE. 

Sec. 111. And be it f urther enacted , That any person or per¬ 
sons having in charge or trust, as administrators, executors or 
trustees of any legacies or distributive shares arising from per¬ 
sonal property, of any kind whatsoever, where the whole amount 
of such personal property, as aforesaid, shall exceed the sum of 
$1,000 in actual value, passing'from any person who may die 
after the passage of this act possessed of such property, either by 
will or by the intestate laws of any State or Territory, or any part 
of such property or interest therein, transferred by deed, grant, 
bargain, sale or gift, made or intended to take effect in possession 
or enjoyment after the death of the grantor or bargainer, to any 
person or persons, or to any body or bodies politic or corporate, 
in trust or otherwise, shall be, and hereby are, made subject to a 
duty or tax, to be paid to the United States as follows, that is 
to say: 

1. Where the person or persons entitled to any beneficial 
interest in such property shall be the lineal issue or lineal 
ancestor, brother or sister, to the person who died possessed 
of such property, as aforesaid, at and after the rate of 75 cents 
for each and every hundred dollars of the clear value of such 
interest in such property. 

2. Where the person or persons entitled to any beneficial 
interest in such property shall be a descendant of a brother 


80 


THE NATIONAL TAX LAW. 


or sister of the person who died possessed, as aforesaid, 
and after the rate of $1.50 for each and every hundred do 
lars of the clear value of such interest. 

3. Where the person or persons entitled to any beneficia 
interest in such property shall be a brother or sister of the 
father or mother, or a descendant of a brother or sister of the 
father or mother of the person who died possessed, as afore¬ 
said, at and after the iate of $3 for each and every hundred 
dollars of the clear value of such interest. 

4. Where the person or persons entitled to any beneficial 
interest in such property shall be a brother or sister of the 
grandfather or grandmother, or a descendant of the brother 
or sister of the grandfather or grandmother of the person 
who died possessed as aforesaid, at and after the rate of $4 
for each and every hundred dollars of the clear value of such 
interest. 

5. Where the person or persons entitled to any beneficial 
interest in such property shall be in any other degree or col¬ 
lateral consanguinity than is hereinbefore stated, or shall be 
a stranger in blood to the person who died possessed, as 
aforesaid, or shall be a body politic or corporate, at and after 
the rate of $5 for each and every $100 of the clear value of 
such interest: Provided , that all legacies or property passing 
by will, or by the laws of any State or Territory, to husband 
or wife of the person who died possessed, as aforesaid, shall 
be exempt from tax or duty. 

HOW TAX SHALL BE PAID—PENALTIES FOR ATTEMPT TO 
EVADE, ETC. 

Sec. 112. And be it further enacted , That the tax or duty 
aforesaid shall be a lien and charge upon the property of every 
person who may die, as aforesaid, until the same shall be fully 
paid to and discharged by the United States; and every 
executor, administrator, or other person who may take the 
burden or trust of administration upon such property shall, 
after taking such burden or trust, and before paying and dis¬ 
tributing any portion thereof to the legatees or any parties 
entitled to beneficial interest therein, pay to the collector or 
deputy collector of the district the amount of the duty o 
tax, as aforesaid, and shall also make and render to the assist¬ 
ant assessor of the district a schedule, list, or statement of the 


PENALTIES FOR EVADING TAX. 


87 


amount of such property, together with the amount of duty 
which has accrued or should accrue thereon, verified by his 
oath or affirmation, to be administered and certified thereon 
by some magistrate or officer having lawful power to admin¬ 
ister such oaths, in such form and manner as may be pre¬ 
scribed by the Commissioner of Internal Revenue, which 
schedule, list, or statement shall contain the names of each 
and every person entitled to any beneficial interest therein, 
together with the clear value of such interest, which schedule, 
list, or statement shall be by him delivered to such collector; 
and upon such payment and delivery of such schedule, list, or 
statement, said collector or deputy collector shall grant to such 
person paying such duty or tax a receipt or receipts for the 
same in duplicate which shall be prepared as is hereinafter pro¬ 
vided ; such receipt or receipts, duly signed and delivered by 
such collector or deputy collector, shall be sufficient evidence 
to entitle the person who paid such duty or tax as having taken 
the burden or trust of administering such property or per¬ 
sonal estate to be allowed for such payment by the person or 
persons entitled to the ^beneficial interest in respect to which 
such tax or duty was paid; and such person administering 
such property or personal estate shall be credited and allowed 
such payment by every tribunal which, by the laws of any 
state or territory, is or may be empowered to decide upon and 
settle the accounts of executors and administrators; and, in 
case such person who has taken the burden or trust of ad¬ 
ministering upon any such property, or personal estate, shall 
refuse or neglect to pay the aforesaid duty or tax to the col¬ 
lector or deputy collector, as aforesaid, -within the time here¬ 
inbefore provided, or shall neglect or refuse to deliver to said 
collector or deputy collector the schedule list, or statement of 
such legacies, property, or personal estate, under oath, as afore¬ 
said, or shall deliver to said collector or deputy collector a 
false schedule or statement of such legacies, property, personal 
estate, or give the names and relationship of the persons enti¬ 
tled to beneficial interests therein untruly, or shall not truly 
and correctly set forth and state therein the clear value of 
such beneficial interests; or where no administration upon such 
property or personal estate shall have been granted or allowed 
under existing laws, the proper officer of the United States 


88 


THE NATIONAL TAX LAW. 


shall commence such proceedings in law or equity before any 
court of the United States as may be proper and necessaiy t: 
enforce and realize the lien or charge upon Sich property o. 
personal estate, or any part thereof, for which such tax 01 
duty has not been truly and justly paid. Under such pro¬ 
ceedings the rate of duty or tax enforced shall be the highest 
rate imposed or assessed by this act, and shall be in the name 
of the United States against such person or persons as may 
have the actual or constructive custody or possession of such 
property or personal estate, or any part thereof, and shall 
subject such property or personal estate or any portion of 
the same, to be sold upon the judgment or decree of such 
court, and from the proceeds of such sale, the amount of such 
tax or duty, together with all costs and expenses of every 
description to be allowed by such court, shall be first paid, and 
the balance, if any, deposited according to the order of such 
court, to be paid under its direction to such person or persons 
as shall establish their lawful title to the same. The deed or 
deeds, or any proper conveyance of such property or personal 
estate, or any portion thereof, so sold under such judgment or 
decree, executed by the officer lawfully charged with carrying the 
same into effect, shall vest in the purchaser thereof, all the title 
of the delinquent to the property or personal estate, sold under 
and by virtue of such judgment or decree, and shall release every 
other portion of such property or' personal estate from the 
lien or charge thereon created by this act. And every per¬ 
son o£ persons, who shall have in his possession, charge, or 
custody, any record, file, or paper containing or supposed to 
contain any information concerning such property or personal 
estate, as aforesaid, passing from any person who may die as 
aforesaid, shall exhibit the same at the request of the collector 
of the revenue, his deputy, or agent, and to any law* officer 
of the United States, in the performance of his duty under 
this act, his deputy or agent, who may desire to examine the 
same; and if any such person, having in his possession, 
charge, or custody, any such records, files, or papers, shall re¬ 
fuse or neglect to exhibit the same on request, as aforesaid, 
he shall forfeit and pay the sum of $500; and in case of 
any delinquency in making the schedule, list, or statement, or 
in the payment of the duty or tax accruing, or which should 


INCORPORATED PROPERTY -PENALTY FOR FRAUD. 89 

accrue thereon, the assessment ancl collection shall be made 
as provided for in the general provisions of this act: Provided , 
in all legal controversies where such deed or title shall be the 
subject of judicial investigation the recital in said deed shall 
be presumed to be true, and that the requirements of the law 
had been complied with by the officers of the Government 

INCORPORATED PROPERTY—WHEN DUTY SHALL BE PAID. 

Sec. 113. And be it further enacted, That whenever, by this 
act any license, duty, or tax of any description has been imposed 
on any corporate body, or property of any incorporated com¬ 
pany, it shall be lawful for the Commissioner of Internal 
Revenue to prescribe and determine in what district such tax 
.shall be assessed and collected, and to what officer thereof the 
official notices required in that behalf shall be given, and of 
whom payment of such tax shall be demanded. 

PENALTY FOR ATTEMPTED FRAUD. 

Sec. 114. And be it further enacted , That all articles upon 
which duties are imposed by the provisions of this act, which 
shall be found in the possession of any person or persons for 
the purpose of being sold by such person or persons in fraud 
thereof, and with the design to avoid payment of said duties, 
may be seized by any collector or deputy collector who shall 
have reason to believe that the same are possessed for.the 
purpose aforesaid, and the same shall be forfeited to the 
United States. And the proceedings to enforce said forfeiture 
shall be in the nature of a proceeding in rem in the Circuit 
or District Court of the United States for the district where 
such seizure is made, or in any other court of competent 
jurisdiction. And any person who shall have in his posses¬ 
sion any such articles for the purpose of selling the same with 
the design of avoiding payment of the duties imposed thereon 
by this act, shall be liable to a penalty of $100, to be re¬ 
covered as hereinbefore provided. 

XV.—FROM WHAT MONEYS COLLECTORS, ETC., 
ARE TO BE PAID. 

Sec. 115. And be it further enacted , That the pay of the 
assessors, assistant assessors, collectors, and deputy collectors, 


90 


THE NATIONAL TAX LAW. 


shall be paid out of the accruing internal duties or taxes 
before the same is paid into the treasury, according to such 
regulations as the Commissioner of Internal Revenue, under 
the direction of the' Secretary of the Treasury, shall pre¬ 
scribe ; and for the purpose of paying the Commissioner of 
Internal Revenue and clerks, procuring dies, stamps, adhesive 
stamps, paper, printing forms and regulations, advertising, and 
any other expenses of carrying this act into effect, the sum of 
$500,000 be, and hereby is, appropriated, or so much thereof 
as may be necessary. 


XVI.—ALLOWANCE AND DRAWBACK. 

ON WHAT ARTICLES AND WHEN. 

Sec. 116. And be it further enacted, That from and after 
the date on which this act takes effect there shall be an 
allowance or drawback on all articles on which any internal 
duty or tax shall have been paid, except raw or unmanufactured 
cotton, equal in amount to the duty or tax paid thereon, 
and no more, when exported, the evidence that any such 
duty or tax has been paid, to be furnished to the satisfaction 
of the Commissioner of Internal Revenue by such person 
or persons as shall claim the allowance or drawback, and 
the amount to be ascertained under such regulations as shall, 
from time to time,'be prescribed by the Commissioner of 
Internal Revenue, under the direction of the Secretary of the 
Treasury, and the same shall be paid by the warrant of the 
Secretary of the Treasury on the Treasurer of the United 
States out of any money arising from internal duties not 
otherwise appropriated: Provided, that no allowance or draw¬ 
back shall be made or had for any amount claimed or 
due less, than $20, any thing in this act to the contrary 
notwithstanding. And provided further, that any certificate 
of drawback for goods exported issued in pursuance of the 
provisions of this act, may, under such regulations as may be 
prescribed by the Secretary of the Treasury, be received by 
the collector or his deputy in payment of duties under this 
act; and the Secretary of the Treasury may make such rogu- 


SPECIAL PROVISIONS. 


91 


lations with regard to the form of said certificates, and the issu 
ing thereof as in his judgment may be necessary. And, 'provided, 
further , that in computing the allowance or drawback upon 
articles manufactured exclusively of cotton, when exported, 
there shall be allowed, in addition to the three per centum 
- duty which shall have been paid on such articles, a drawback 
of five mills per pound upon such articles, in all cases where 
the duty imposed by this act upon the cotton used in the 
manufacture thereof has been previously paid; the amount of 
said allowance to be ascertained in such manner as may be 
prescribed by the Commissioner of Internal Revenue, under 
the direction of the Secretary of the Treasury. 

PENALTY FOR ATTEMPT AT FRAUD. 

Sec. 117. And be it further enacted , That if any person or 
persons shall fraudulently claim or seek to obtain an allow¬ 
ance or drawback on goods, wares, or merchandise, on which 
no internal duty shall have been paid, or shall fraudulently claim 
any greater allowance or drawback than the duty actually 
paid, as aforesaid, such person or persons shall forfeit triple 
the amount wrongfully or fraudulently claimed or sought to be 
obtained, or the sum of $500, at the election of the Secretary 
of the Treasury, to be recovered as in other cases of forfeiture 
provided for in the general provisions of this act. 

XVI.—SPECIAL PROVISIONS. 

Sec. 118. And be it further enacted , That the sum of 
$00,000, appropriated to complete the capital in New Mexico, 
by the second section of an act of Congress, approved June 
25, 1860, and the sum of $50,000, appropriated for military 
roads in New Mexico, by act of Cougress, approved March 
2, 1861, be, and the same are hereby credited to the Territory 
of New Mexico in payment of the direct annual tax of 
$62,648 levied upon said Territory under the eighth section 
of an act of Congress, approved August 5, 1861, to be taken 
up on account of said direct tax under said [act,]as the same 
may fall due to the United States from said Territory. 

Sec. 119. And be it further enacted , That so much of an 
act entitled, “ An Act to ffrovide increased revenues from 
imports, to pay interest on the public debt, and for other pur¬ 
poses,” approved August 5, 1861, as imposes a direct tax of 




92 


THE NATIONAL TAX LAW. 


$20,000,000 on the United States, shall be held to authorize 
the levy and collection of one tax to that amount. And no 
other tax shall be levied under and by virtue thereof until 
the 1st day of April, 1865, when the same shall be in full 
force and effect. 

GALUSHA A. GROW, 

Speaker of the House of Representatives. 

- SOLOMON FOOT, 
Pi'esident of the Senate pro tempore. 

Approved July 1, 1862. 

ABRAHAM LINCOLN. 

Department of State, ) 
Washington , July 8, 1862. ) 

I certify that the foregoing is a true copy of the original act 
on file in this Department. W. HUNTER, 

Chief Clerk. 


SCHEDULES. 


SCHEDULE A. 

CARRIAGES, YACHTS, BILLIARD-TABLES AND PLATE. 

Cainage, gig, chaise, phaeton, wagon, buggy-wagon, carryall, rock- 
away, or other like carriage, the body of which rests upon springs of 
any description, kept for use, and which shall not be exclusively em¬ 
ployed in husbandry or for the transportation of merchandise, and 
Valued at $75 or over, including the harness used therewith, when 
drawn by one horse—§1 00. 

Carriages of like description drawn by two horses, and any coach, 
hackney-co*ach, omnibus, or four-wheel carriage, the body of which 
rests upon springs of any description, which may be kept for use, for 
hire, or for passengers, and which shall not be exclusively employed 
in husbandry or for the transportation of merchandise, valued at $75, 
and not exceeding $200, including the harness used therewith, drawn 
by two horses or more—$2 00. 

Carriages of like description, when valued above $200, and not ex¬ 
ceeding $600—$5 00 

Carriages of like description, valued above $600—$10 00. 

Pleasure or racing vessels, known as yachts, whether by sail or 
steam, under the value of $600—$5 00. 

Yachts valued above $600, and not exceeding $1,000—$10 00. 

And for each additional $1,000 in value of said yachts—$10 00. 

Billiard-tables, kept for use—$10 00. 

Plate of gold, kept for use, per ounce troy—50c. 

Plate of silver, kept for use, per ounce troy—3c. 

Provided, That silver spoons or plate of silver, to an amount not 
exceeding 40 ounces as aforesaid, belonging to any one person, shall 
be exempt from duty. 


SCHEDULE B. 

STAMP DUTIES ON CONTRACTS, BILLS OF EXCHANGE, ETC. 

Agreement or contract, other than those specified in this schedule; 
any appraisement of value or damage, or for any other purpose ; for 
every sheet or piece of paper upon which either of the same shall 
be written, 5 cents. 

Bank check, draft, or order for the payment of any sum of money 
exceeding $20 drawn upon any bank, trust company, or any person 
or persons, companies or corporations, at sight or on demand, 2 cents. 

Bill of exchange (inland), draft, or order for the payment of any sum 
of money exceeding $20 and not exceeding $100, otherwise than at 
sight or on demand, or any promissory note, except bank notes issued 
for circulation, for a sum exceeding $20 and not exceeding $100,5 
cents; exceeding $100 and not exceeding $200, 10 cents; exceeding 
$200 and not exceeding $350, 15 cents; exceeding $350 and not ex- 



94 


LCHEDULES. 


ceding $500, 20 cents: exceeding $500 and not exceeding $750, 30 
cents; exceeding $750 and not exceeding $1,000, 40 centsj exceeding 
$ 1,000 and not exceeding $1,500, 60 cents; exceeding $1,500 and not 
exceeding $2,500, $1; exceeding $2,500 and not exceeding $o,000, 
$1,50; and for every $2,500 or part of $2,500 in excess of $o,000, $1. 

Bill of exchange (foreign), or letter of credit drawn in, but payable 
out of the United States,"if drawn singly, or otherwise than in a set 
of three or more, according to the custom of merchants and bankei s, 
shall pay the same rates of duty as inland bills of exchange or promis¬ 
sory notes. If drawn in sets of three or more, for every bill of eac.i 
set where the sum made payable shall not exceed $150, or the equi v¬ 
alent thereof in any foreign currency in which such bills may be 
expressed, according to the standard of value fixed by the United 
States, 3 cents; above $150 and not above $250, 5 cents; above $250 
and not above $500,10 cents; above $500 and not above $1,000,15 
cents; above $1,000 and not above $1,500, 20 cents; above $1,500 and 
not above $2,250, 30 cents; above $2,250 and not above $3,500, 50 
cents; above $3,500 and not above $5,000, 70 cents ; above $5,000 and 
not above $7,500, $1; and for every $2,500 or part thereof in excess 
of $7,500, 30 cents. 

Bill of lading or receipt (other than charter party) for any goods, 
merchandise, or effects, to be exported from a port or place in the 
United States to any foreign port or place, 10 cents. 

Express—For every receipt or stamp issued, or issued by any express 
company, or carrier, or person whose occupation it is to act as such, 
for all boxes, bales, packages, articles or bundles, for the transporta¬ 
tion of which such company, carrier or person, shall receive a com¬ 
pensation of not over 25 cents, 1 cent. 

When such compensation exceeds the sum of 25 cents, and not over 
$1, 2 cents. 

When one or more packages are sent to tha same address at the 
same time, and the compensation therefor exceecfs $1, 5 cents. 

Bond—For indemnifying any person who shall have become bound or 
engaged as surety for the payment of any sum of money, or for the 
due execution or performance of the duties of any office, and to account 
for money received by virtue thereof, 50 cents. 

Bond of any description other than such as may be required in legal 
proceedings, and such as are not otherwise charged in this schedule, 
25 cents. Certificate of stock in any incorporated company, 25 cents. 

Certificate of profits, or any certificate or memorandum showing an 
interest in the property or accumulations of any incorporated company, 
if for a sum not less than $10 and not exceeding $50, 10 cents. 

For a sum exceeding $50, 25 cents. 

Certificate—Any certificate of damage, or otherwise, and all other 
certificates or documents issued by any Port Warden, Marine Surveyor 
or other person acting as such, 25 cents. 

Certificate of deposit of any sum of money in any bank or trust com¬ 
pany, or with any banker or person acting as such : If for a sum not 
exceeding $100, 2 cents. For a sum exceeding $100, 5 cents. Certifi¬ 
cate of any other description than those specified, 10 cents. 

Charter Party—Contract or agreement for the charter of any ship 
or vessel, or steamer, or any letter, memorandum or other writing 
between the captain, master or owner, or person acting as agent of 
any ship or vessel, or steamer, and any other person or persons for or 
relating to the charter of such ship or vessel, or steamer, if the regis- 


SCHEDULES. 


95 


tered tonnage of such ship or vessel, or steamer, does not exceed 800 
tons, $3; exceeding 300 tons, and not exceeding 600 tons, $5 ; exceed¬ 
ing 600 tons, $10. 

Contract—Broker’s note, or memorandum of sale of any goods or 
merchandise, stocks, bonds, exchange, notes of hand, real estate, or 
property of any kind or description issued by brokers or persons act¬ 
ing as such, 10 cents. 

Conveyance—Deed, instrument, or writing, whereby any lands, ten¬ 
ements, or other realty sold shall be granted, assigned, transferred, 
or otherwise conveyed to, or vested in, the purchaser or purchasers, 
or any other person or persons by his, her or their direction, when the 
consideration or value exceeds ‘$100, and does not exceed $500, 50 
cents; when the consideration exceeds $500, and does not exceed 
$1,000, $1 ; exceeding $1,000 and not exceeding $2,500, $2; exceeding 
$2,500, and not exceeding $5,000, $5; exceeding $5,000 and not exceed¬ 
ing $10,000, $10; exceeding $10,000, and not exceeding $20,000, $20; and 
for every additional $10,000 or fractional part thereof in excess of 
$20,000, $20. 

Dispatch, Telegraphic—Any dispatch or message, the charge for 
which for the first ten words does not exceed 20 cents, 1 cent. 

When the charge for the first ten words exceeds 20 cents, 3 cents. 

Entry of any goods, wares, or merchandise, at any Custom House, 
either for consumption or warehousing, not exceeding $100 in value, 
25 cents; exceeding $100, and not exceeding $500 in value, 50 cents; 
exceeding $500 in value, $1. Entry for the withdrawal of any goods or 
merchandise from bonded warehouse, 50 cents. 

Insurance, (Life)—Policy of Insurance, or other instrument by what¬ 
ever name the same shall be called, whereby any insurance shall be 
made upon any life or lives: When the amount insured shall not ex¬ 
ceed $1,000, 25 cents; exceeding $1,000 and not exceeding $5,000, 50 
cents; exceeding $5,000, $1. 

Insurance, (Maripe^hland and Fire)—Each policy of insurance or 
other instrument, by whatever name the same shall be called, by which 
insurance shall be made or renewed, upon property of any descrip¬ 
tion, whether against perils by the sea or by fire, or other peril of any 
kind, made by any insurance company, or its agents, or by any other 
company or person, 25 cents. ' ' 

Lease, agreement, memorandum, or contract for the hire, use, or 
rent of any land, tenement, or portion thereof: If for a period of time 
not exceeding three years, 50 cents. 

If for a period exceeding three years, 1 dollar. 

Manifest for Custom House entry or clearance of the cargo of any 
ship, vessel, or steamer for a foreign port: If the registered tonnage 
of such ship, vessel or steamer does not exceed 300 tons $1; exceed¬ 
ing 300 tons and not exceeding 600 tons, $3; exceeding 600 tons, $5. 

Mortgage of lands, estate, or property, real or personal, heritable or 
movable whatsoever, where the same shall be made as a security for 
the payment of any definite and certain sum of money lent at the time 
or previously due and owing or forborne to be paid, being payable; 
also any conveyance of any lands, estate, or property whatsoever in trust 
to be sold or otherwise converted into money, which shall be intended 
only as security, and shall be redeemable before the sale or other dis¬ 
posal thereof, either by express stipulation or otherwise ; or any per¬ 
sonal bond given as security for the payment of any definite or certain 
sum of money, exceeding $100 and not exceeding $500, 50 cents. 


96 


SCHEDULES. 


Exceeding five hundred dollars and not exceeding one thousand 

dollars, one dollar. , , 

Exceeding one thousand dollars, and not exceeding two thousand 
five hundred dollars, two dollars. 

Exceeding two thousand five hundred dollars, and not exceeding 
five thousand dollars, five dollars. 

Exceeding five thousand dollars and not exceeding ten thousand 
dollars, ten dollars. 

Exceeding ten thousand dollars, and not exceeding twenty thousand 
dollars, fifteen dollars. 

And for every additional ten thousand dollars, or fractional part 
ihereof, in excess of twenty thousand dollars, ten dollars. 

Passage Ticket—By any vessel from a port in the United States to a 
foreign port, if less than thirty dollars, fifty cents. 

Exceeding thirty dollars, one dollar. 

Power of attorney for the sale or transfer of any stock, bonds, or 
scrip, or for the collection of any dividends or interest thereon, twenty- 
five cents. 

Power of attorney or proxy for voting at any election for officers of 
any incorporated company or society, except religious, charitable, or 
Uterary societies, or public cemeteries, ten cents. 

Power of attorney to receive or collect rent, twenty-five cents. 

Power of attorney to sell and convey real estate, or to rent or lease 
the same, or to perform any and all other acts not hereinbefore speci¬ 
fied, one dollar. 

Probate of Will, or Letters of Administration, where the estate and 
effects for or in respect of which such probate or letters of administra¬ 
tion applied for shall be sworn or declared not to exceed the value of 
two thousand five hundred dollars, fifty cents. 

To exceed two thousand five hundred dollars, and not exceeding 
five thousand dollars, one dollar. 

To exceed five thousand dollars and not exceeding twenty thousand 
dollars, two dollars. 

To exceed twenty thousand dollars and not exceeding fifty thousand 
dollars, five dollars. 

To exceed fifty thousand dollars and not exceeding one hundred 
thousand dollars, ten dollars. 

Exceeding one hundred thousand dollars and not exceeding one 
hundred and fifty thousand dollars, twenty dollars. 

And for every additional fifty thousand dollars or fractional part 
thereof, ten dollars. 

Protest—Upon the protest of every note, bill of exchange, accept¬ 
ance, check or draft, or any marine protest, whether protested by a 
notary public or by any other officer who may be authorized by the 
law of any State or States to make such protest, twenty-five cents. 

Warehouse receipt for any goods, merchandise, or property of any 
kind held on storage in any public or, private warehouse or yard, 
twenty-five cents. 

Legal Documents—Writ or other original process by which any 
suit is commenced in any court of record, either law or eciuity, fifty 
cents : Provided that no writ, summons, or other process issued by a 
Justice of the Peace, or issued in any criminal or other suits commenced 
by the United States or any State, shall be subject to the payment of 
stamp duties: and provided further, that the stamp duties imposed by tho 
foregoing schedule B, on manifests, bills of fading, and passage tickets 


SCHEDULES. 


97 


£»«“?* apply to steamboats or other vessels plying between ports of 
tbe United States aud ports in British North America. 

SCHEDULE C. 

STAMP DUTIES ON MEDICINAL PREPARATIONS, PERFUMERY, ETC. 

Medicines or Preparations—For and upon every packet, box, bottle, 
pot, phial, or other inclosure containing any pills, powders, tinctures, 
troches, or lozenges, sirups, cordials, bitters, anodynes, tonics, plasters, 
liniments, salves, ointments, pastes, drops, waters,"essences, spirits, oils 
or other preparations or compositions whatsoever, made and sold, 
or removed for consumption and sale, by any person or persons, 
whatever, wherein the person making or preparing the same has, or 
claims to have, any private formula or occult secret or art for the mak¬ 
ing or preparing the same, or has, or claims to have any exclusive 
right or title to the making or preparing the same, or which are pre¬ 
pared, uttered, vended, or exposed for sale under any letters patent, 
or held out or rocommended to the public by the makers, venders, or 
proprietors thereof as proprietary medicines, or as remedies or 
specifics for any disease, diseases or affections whatever, affecting 
the human or animal body as follows: where such packet, box, bottle, 
pot, phial, or other inclosure, with its contents, shall not exceed 
at the retail price or value, the sum of twenty-five cents, one 
cent. 

Where such packet, box, bottle, pot, phial, or other inclosure, with 
its contents, shall exceed the retail price or value of twenty-five cents 
and not exceed the retail price or value of fifty cents, two cents. 

Where such packet, box, bottle, pot, phial, or other inclosure, with 
its contents, shall exceed the retail price or value of fifty cents, and 
shall not exceed the retail price or value of seventy-five cents, three 
cents. 

When such packet, box, bottle, pot, phial, or other inclosure, with 
its contents, shall exceed the retail price or value of seventy-five cents 
and shall not exceed the retail price or value of one dollar,"four cents. 

When such packet, box, bottle, pot, phial, or other inclosure, with 
its contents, shall exceed the retail price or value of one dollar, for 
each and every fifty cents or fractional part thereof over and above 
one dollar, as before mentioned, an additional two cents.* 

Perfumery and Cosmetics—For and upon every packet, box, bottle, 
pot, phial, or other inclosure, containing any essence, extract, toilet 
water, cosmetic, hair oil, pomade, hair-dressing, hair restorative, hair 
dye, tooth wash, dentrifice, tooth paste, aromatic cachous, or any 
similar articles, by whatsoever name the same heretofore have been, 
now are, or may hereafter be called, known, or distinguished, used o: 
applied, or to be used or applied as perfumes or applications to the 
hair, mouth, or skin, made, prepared, and sold or removed for con¬ 
sumption and sale in the United States, where such packet, box, bot¬ 
tle, pot, phial, or other inclosure, with its contents, shall not exceed 

the retail price or value the sum of twenty-five cents, one cent. 

Where such packet, box, bottle, pot, phial, or other inclosure, with 
its contents, shall exceed the retail price or value of twenty-five cents, 
and shall not exceed the retail price or value of fifty cents, two cents. 

Where such packet, box, bottle, pot, phial, or other inclosure, with 
its contents, shall exceed the retail price or value of fifty cents and 
shall not exceed the retail price or value of seventy-five cents, three 
cents. 

Where such packet, box, bottle, pot, phial, or other inclosure, with 
its contents, shall exceed the retail price or value of* 


98 


SCHEDULES. 


and shall not exceed the retail price or value of one dollar, four 
cents. 

Where such packet, box, bottle, pot, phial, or other inclosure, with 
its contents, shall exceed the retail price or value of one dollar, for 
each and every fifty cents or fractional part thereof over and above 
the one dollar, as before mentioned, an additional two cents. 

Flaying Cards—For and upon every pack of whatever number, when 
the price per pack does not exceed eighteen cents, one cent; over 
eighteen cents, and not exceeding twenty-five cents per pack, two 
cents; over twenty-five cents and not exceeding thirty cents per pack, 
three cents; over thirty cents and not exceeding thirty-six cents per 
pack, four cents ; over thirty-six cents per pack five cents. 


AMENDMENTS. 


STAMP DUTIES. 

Sec. 25. And be it further enacted , That the 94th section of 
the act entitled, “ An act to provide internal revenue to sup¬ 
port the government and pay interest on the public debt,” 
approved July 1, 1862, be so amended that no instrument, 
document, or paper, made, signed, or issued, prior to the 1st 
day of January, 1863, without being duly stamped, or having 
thereon an adhesive stamp to denote the duty imposed thereon, 
shall for that cause be deemed invalid and of no effect: Pro¬ 
vided , however , that no such instrument, document, or paper, 
shall be admitted or used as evidence in any court until the 
same shall have been duly stamped, nor until the holder there¬ 
of shall have proved to the satisfaction of the court that he 
has paid to the collector or deputy collector of the district 
within which such court may be held, the sum of five dollars 
for the use of the United States. 

Sec. 26. And be it further enacted , That no part of the act 
aforesaid, in relation to stamp duties, shall be held to take 
effect before the 1st day of September, 1862. And all of said 
act, except so much thereof as relates to the appointment of a 
Commissioner of Internal Revenue, shall be held to take effect 
on the 21st day of July, 1862, instead of from and after its 
approval by the President. 

Approved July 14, 1862. 

ADDITIONAL TAX ON SUGAlt. 

Be it enacted by the Senate and House of Bepresentatives of 
the United States of America in Congress assembled, That, in 
addition to the duties imposed by the act entitled, “ An act to 
provide internal revenue to support the government and pay 
interest on the public debt,” approved July 1, 1862, on all 
brown, Muscovado, or clarified sugars, produced directly from 
the sugar-cane, there shall be levied, collected, and paid, under 
the provisions of said act, upon all such sugars produced in 



100 


AMENDMENTS. 


the United States, a duty of one cent per pound, and such 
additional duty, and the duty specified in the act aforesaid, 
shall be levied, collected, and paid, on all such sugars, not 
manufactured for consumption in the family of the producer, 
in the hands of the producer or manufacturer thereof, on the 
day of the approval of this act by the President: provided, 
that, within States or parts of States, declared to be in insur¬ 
rection, the said duties may be collected in such manner and 
by such officers as the President may direct, until the insur¬ 
rection so declared shall close or have been suppressed. 

Sec. 2. And be it further enacted , That the provisions of 
this act shall not apply to sugar manufactured from sorghum. 

Approved July , 14,1862. 






d 


ALPHABETICAL SUMMARY 


[Carefully collaborated, for this edition, from the official schedules and seo- 
lious. As It is specially copyrighted, all parties preparing forms for the use 
of the public are strictly forbidden its use.] 


Advertisements inserted in newspapers, magazines, reviews, or any 
other publication, on gross receipts for.3 per cent. 

Do., all receipts for, to the amount of $1,000.Exempt. 

Do., do., by papers whose circulation does not exceed 2,000 
copies [see section 88].Exempt 

Agreements, for each sheet or piece of paper on which written, 
stamp duty [see schedule B, page 93].5 cents. 

Agreements, for the hire, use, or rent of any land, tenement, or 
portion thereof, if for a period of time not exceeding three years, 
stamp duty.50 cents. 

Do., do., if for a period of time exceeding three years, stamp 
duty.$1. 

Alcohol, made or manufactured of spirits or materials upon which 
the duties imposed by this act shall have been paid, is not to be 
considered a manufacture. 

Ale, per barrel of 31 gallons, fractional parts of a barrel to pay 
proportionately.$1. 

Animal oils, per gallon.2 cents. 

Anodynes, each package of, the retail price or value of which does 
not exceed 25 cents, stamp duty..1 cent. 

Do., each package of, the retail price or value of which exceeds 25 
cents, and does not exceed 50 cents, stamp duty.2 cents. 

Do., each package of, the retail price or value of which exceeds 50 
cents, and does not exceed 75 cents, stamp duty.3 cents. 

Do., do., exceeding 75 cents, and not exceeding $1.4 cents. 

Do., each package of, the retail price or value of which exceeds 
$ 1, for each and every 50 cents, or fractional part thereof, over 
and above $1, an additional stamp duty of..2 cents. 

Apothecaries (when a license as wholesale or retail dealer has not 
been taken out), for license.$10. 

Do., when sales do not exceed $1,000 .Exempt. 

Appraisements of value or damage, on each a stamp duty of 5 cts. 

Auctioneers, under which term is included every person whose 
business it is to offer property for sale to the highest or best bid¬ 
der, for license. -.$20 





















102 


THE NATIONAL TAX LAW. 


Auction sales of goods, merchandise, articles, and things, including 
all sales of stocks, bonds, and other securities, on gross amount 
of sales.1-10 of 1 per cent. 

Band iron, see “Iron.” 

Banks, on all dividends.3 per cent. 

Bankers, under which term is included every person who keeps a 
place of business where credits are opened in favor of any person, 
firm, or corporation, by the deposit or collection of money or 
currency, and the same, or any part thereof, shall be paid or 
remitted upon the draft, check, or order of such creditor, but 
which does not include incorporated banks or other banks legally 
authorized to issue notes as circulation, for license.$100. 

Bar iron, see “Iron.” 

Barytes, sulphate of, per 100 pounds.10 cents. 

Beer, per barrel of 31 gallons, fractional parts of a barrel to pay 
proportionately [see section 50].. $1. 

Bend leather, per pound.I cent and 5 mills. 

Bicarbonate of soda, per pound.5 mills. 

Billiard tables kept for use, for each table.$10. 

Billiard rooms, for license for each table.$5. 

Bills of exchange [see schedule B, page 93] (inland) for the pay¬ 
ment of any sum of money exceeding $20, and not exceeding $100, 
otherwise than at sight or on demand, stamp duty of ... 5 cents. 

Do., do., exceeding $100 and not exceeding $200.10 cents. 

Do., do., exceeding $200 and not exceeding $350.15 cents. 

Do., do., exoeeding $350 and not exceeding $500.20 cents. 

Do., do., exceeding $500 and not exceeding $750.30 cents. 

Do., do., exceeding $750 and not exceeding $1,000.40 cents. 

Do., do., exceeding $1,000 and not exceeding $1,500... .60 cents. 

Do., do., exceeding $1,500 and not exceeding $2,500.$1. 

Do., do., exceeding $2,500 and not exceeding $5,000.$1 50 

Do., do., for every $2,500 or part of $2,500 in excess of 
$5,000.$1. 

Do., do., [see schedule B, page 94] (foreign) drawn in, but pay¬ 
able out of the United States, if drawn singly, or if drawn other¬ 
wise than in a set of three or more, according to the custom of 
merchants and bankers, same as “Bill of Exchange” (inland). 

Do., do., if drawn in sets of three or more, for every bill of each 
set, where the sum made payable shall not exceed $150, or the 


equivalent thereof in any foreign currency.3 cents. 

Do., do., above $150 and not above $250.5 cents. 

Do., do., above $250 and not above $500.10 cents. 

Do., do., above $500 and not above $1,000 .15 cents. 

Do., do., above $1,000 and not above $1,500.20 cents. 

Do., do., above $1,500 and not above $2,250.30 cents. 

Do., do., above $2,250 and not above $3,500. .50 cents. 

Do., do., above $3,500 and not above $5,000.70 centa 

Do., do., above $5,000 and not above $7,500.$1. 

Do., do., for every $2,500, or part thereof, in excess of 
$7,500.30 cents. 




























XPHABETICAL SUMMARY. 


103 


Bills of lading for any goods, merchandise, or effects to be export¬ 
ed from a port or place in the United States to any foreign port 
or place, a stamp duty of.10 cents. 

Binders' boards, same as “ Paper." [See page 60.] 

Bitters, same as “ Medicines." 

Boards are not to be considered as manufactures. 

Bonds, auction sales of, on gross amounts of sales.. 1-10 of 1 per ct. 

Do., given as security for the payment of any definite or certain 
sum of money, see “Mortgage." 

Do., indemnifying any person who shall have become bound or 
engaged as surety for the payment of any sum of money, or for 
the due execution or performance of the duties of any office, 
and to account for money received by virtue thereof, a stamp 
duty of.50 cents. 

Do., of any description other than such as are required in legal 
proceedings, and such as are not otherwise charged, a stamp 
duty of [see schedule B, page 94].25 cents. 

Bone, manufactures of, wholly or in part, if not otherwise speci¬ 
fied, ad valorem.3 per cent. 

Books are not to be regarded as a manufacture, or submitted to a 
rate of duty as a manufacture. 

Bottles containing medicines, etc., the retail price or value of 
which, contents included, does not exceed 25 cents, a stamp 
duty of [see schedule C, page 97] .1 cent. 

Do., containing medicines, etc., the retail price or value of which, 
contents included, exceeds 25 cents, and does not exceed 50 cents, 
a stamp duty of.2 cents. 

Do., containing medicines, etc., the retail price or value of which, 
contents included, exceeds 50 cents, but does not exceed 75 
cents.3 cents. 

Do., containing medicines, etc., the value of which, contents in¬ 
cluded, shall exceed 75 cents, and shall not exceed $1.. .4 cents. 

Do., containing medicines, etc., the value of which, contents in¬ 
cluded, exceeds $1, for each and every 50 cents, or fractional 
part thereof, over and above $1, an additional stamp duty 

of.2 cents. 

Bowling-alleys, for each alley, duty for license.$5. 

Boxes containing medicines, etc., same as “ Bottles," which see. 

Brass, manufactures of, if not otherwise specified.3 per cent. 

Bread and breadstuff's not considered as manufactures. 

Bricks are not to be considered a manufacture. 

Bridges, toll, on gross receipts.3 per cent. 

Brewers, under which term is included every person who manu¬ 
factures fermented liquors of any name or description for sale 
from malt, wholly or in part, for license.$50. 

Do., who manufacture less than 500 bbls. per year, for license. $25. 

Bristles, manufactures of, not otherwise specified.3 per cent. 

Brokers, auction sales by, of goods, wares, merchandise, articles, or 
things, on gross amount of sale.1-10 of 1 per cent. 

Do., under which term is included every person whose business 
















104 


THE NATIONAL TAX LAW. 


is to purchase or sell stocks, coined money, bank notes, drafts, 
promissory notes, or other securities for the payment of money, 
for themselves or others, or who deal in exchanges relating to 
money, for license.§50. 

Brokers, commercial, under which term is included every person 
who, as the agent of others (wholesale dealers and bankers ex¬ 
cepted) purchases or sells goods or produce, or seeks orders 
therefor, in original or unbroken packages, or manages business 
matters for the owners of vessels, or the shippers or consignees 
of freight carried by vessels, or purchases or sells real estate for 
others, for license. $50. 

Bo., land warrants [see “Land-warrant Brokers”].$25. 

Building stone, not to be considered a manufacture. 

Bullion in the manufacture of silver-ware is not to be considered 
a manufacture. 

Burning fluid is not to.be considered a manufacture. 

Butter, not to be considered a manufacture. 

Calf-skins, tanned, each.6 cents. 

Do., American patent...5 per cent. 

Candles, of whatever material made.3 per cent. 

Cards, playing, per pack of whatever number, when the price per 
pack does not exceed 18 cents.1 cent. 

Do., do., over 18 and not over 25 cents per pack.2 cents. 

Do., do., over 25 and not over 30 cents per pack..3 cents. 

Do., do., over 30 and not over 36 cents.4 cents. 

Do., do., over 36 cents...5 cents. 

Calves, slaughtered, per head.5 cents. 

Carriage, etc., valued at $75 or over, drawn by one horse, in¬ 
cluding the harness.$1. 

Do., drawn by two horses, valued at $75 and not exceeding 
$200 .$2! 

Do., exceeding in value $200, and not exceeding $600.$5. 

Do., exceeding $600.$10. 

Cassia, ground, and all imitations of, per pound.1 cent. 

Castile soap, see “Soap.” 

Castings, cast-iron, etc., see “Iron.” 

Cattle, homed, exceeding 18 months old, slaughtered for sale, 
each.30 cents. 

Do., do., under 18 months old, per head.5 cents. 

Do., do., slaughtered by any person for his own consump- 

... < .Free. 

Cattle brokers, including every person whose business it is to buy 
and sell and deal in cattle, hogs, or sheep, for license.$10. 

Cavendish tobacco, valued at more than 30 cents per pound; per 
pound [see “Tobacco”]. 15 cents. 

Do. do., valued at any sum not exceeding 30 cents per pound pei 
pound... .10 cents. 

Cement made wholly or in part of glue, to be sold in a liquid 

state, per gallon. . .25 cents. 

Certificate of stock in any incorporated company, stamp d ity on 

each [see schedule B, page 94].25 cents. 


























ALPHABETICAL SUMMARY. 


105 


Certificate of profits, or any certificate or memorandum showing 
an interest in the property or accumulations of any incorporated 
company, if for not less than $10 and not exceeding $50, stamp 
duty.10 cents. 

Do. do., for a sum exceeding $50.25 cents. 

Certificate—Any certificate of damage, and all other certificates or 
documents issued by any Port Warden, Marine Surveyor, or other 
person acting as such, stamp duty.25 cents. 

Certificate of deposit of any sum of money in any bank or trust 
company, or with any banki r or person acting as such, if for a 
sum not exceeding $100, sta*mp duty.2 cents. 

Do., do., if for a sum exceeding $100, stamp duty.5 cents. 

Certificate of any other description than those specified, a stamp 
duty of.10 cents. 

Charcoal is not to be considered a manufacture. 

Charter Party—Contract or agreement for the charter of any ship, 
or vessel, or steamer, or any letter, or memorandum, or other 
writing between the captain, master, or owner, or person acting 
as agent of any ship, or vessel, or steamer, and any other person 
or persons, for or relating to the charter of such ship, or vessel, 

or steamer, if the registered tonnage of such ship, or vessel, or 

steamer does not exceed 300 tons, stamp duty.$3. 

Do. do., exceeding 300 tons and not exceeding 000 tons, stamp 
duty..$5. 

Do. do., exceeding 600 tons, stamp duty.$10. 

Charts are not to be considered a manufacture. 

Checks drawn upon any bank, trust company, or any person or 
persons, companies, or corporations, for the payment of money, 
exceeding $20, at sight or on demand, stamp duty.2 cents. 

Cheese is not to be considered a manufacture. 

Chemical preparations, same as “Medicines.” 

Chocolate, prepared, per pound.1 cent. 

Cigars, valued at not over $5 per 1,000, per 1,000.$1 50 

Do., valued at over $5 per 1,000, and not over $10, per 1,000..$2. 

Do., valued at over $10, and not over $20 per 1,000, per 
1,000.$2 50. 

Do., valued at over $20 per 1,000, per 1,000.$3 50. 

Circuses, under which term is included every building, tent, space, 
or acre where feats of horsemanship or acrobatic sports are ex¬ 
hibited, for license.$50. 

Claim agents, under which term is included every person whose 
business it is to prosecute claims in any of the Executive Depart¬ 
ments of the Federal Government, for each yearly license.. $10. 

Clearance, stamp duty.25 cents. 

Clock movements, made to run one day.5 cents. 

Do. do., made to run over one day, each.10 cents. 

Cloth, before it has been dyed, printed, bleached, or prepared in 
any other manner.3 per cent. 

Do., after it has been dyed, etc., and manufactured into other ar¬ 
ticles or otherwise prepared, on which s duty has been paid be* 





















106 


THE NATIONAL TAX LAW. 


fore the same was dyed, etc.—on the increased value thereof the 
tax is.3 per cent. 

Cloves, ground and all imitations, per pound.1 cent. 

Coal, all mineral, except pea coal or dust coal, per ton . .3^ cents. 

Coal gas, see “Gas.” 

Coal oil, produced by the distillation of coal exclusively, refined, 
per gallon [see pages 57, 58]...8 cents. 

Coal illuminating oil, refined, produced by the distillation of coal, 
asphaltum, shale, peat, petroleum or rock oil, and all other 
bituminous substances used for like purposes, per gallon. .10 cts. 

Coal oil distillers, under which term is included any person who 
shall refine, produce, or distill crude petroleum or rock oil, or 
crude coal oil, or crude oil made of asphaltum, shale, peat, or 


other bituminous substances, for each license.$50. 

Coal tar, produced in the manufacture of gas.Exempt.' 

Cocoa, prepared, per pound.1 cent. 

Coffee, ground, per pound.3 mills. 

Coffee—All preparations of which coffee forms a part, or which is 
prepared for sale as a substitute for coffee, per pound.... 3 mills. 
Commercial brokers, see “ Brokers.” 

Concentrated milk is not to be considered a manufacture. 


Confectioners, under which term is included every person who 
sells at retail confectionery, sweetmeats, comfits, or other con¬ 
fects, in any building (confectioners who have taken out a 
license as wholesale or retail dealers are not required to take a 
separate license), for each license.$10. 

Do., whose sales do not exceed $1,000 per year.Exempt. 

Confectionery made wholly or in part of sugar, per pound.. 1 cent. 

Consumption entry at any custom-house, not exceeding $1 in 
value, stamp duty [see schedule B, page 94].25 cents. 

Do. do., exceeding $100 and not exceeding $500.50 cents. 

Do. do., exceeding $500 in value.$1. 

Contracts, for each sheet or piece of paper on which written, stamp 
duty [see schedule B, page 95].5 cents. 

Do., for the hire, use, or rent of any land, tenement, or portion 
thereof, if for a period of time not exceeding three years, stamp 
duty.50 cents. 

Do., for a period of time exceeding three years.$1. 

Contract—Brokers’ note, or memorandum of sale of any goods or 
merchandise, stocks, bonds, exchange, notes of hand, real 
estate, or property of any kind or description, issued by brokers, 
or persons acting as such, stamp duty.10 cents. 

Conveyance—Deed, instrument, or writing, whereby any lands, 
tenements, or other realty sold, shall be granted, leased, as¬ 
signed, transferred, or otherwise conveyed to or vested in the 
purchaser or purchasers, or any other person or persons by his, 
her, or their direction, when the consideration or value exceeds 
$100 and does not exceed $500, stamp duty [see p. 95] .. .50 cts. 

Do., when the value exceeds $500, and does not exceed 

$1,000.$i. 



















ALPHABETICAL SUMMARY. 


107 


Conveyance, exceeding $1,000, and not exceeding $2,600.$2. 

Do. t exceeding $2,500, and not exceeding $5,000 .$5. 

Do., exceeding $5,000, and not exceeding $10,000.$10. 

Do., exceeding $10,000, and not exceeding $20,000.$20. 

Do., for every additional $10,000, or fractional part thereof in 
excess of $20,000.$20. 

Conveyance of lands, estate, or property in trust as security, see 
“ Mortgage.” 

Copper, manufactures of, not otherwise provided for, ad valo¬ 
rem. .....3 per cent. 

Do., in pigs or ingots, not to be considered as manufactures. 

Cordials, medicinal, same as “Medicines.” 

Cosmetics [see page 97], same as “ Medicines.” 

Cotton, raw, per pound (after Oct. 1st).£.cent 

Do., manufactures of, wholly or in part, not otherwise provided 
for.3 per cent. 

Do., umbrellas and parasols. 6 per cent. 

Coupons, railroad.3 per cent. 

Deeds, same as “Conveyance.” [See page 95.] 

Deer-skins, dressed or smoked, per pound.2 cents. 

Dentifrice, each package of, the retail price or value of which does 
not exceed 25 cents, stamp duty [see page 95].1 cent. 

Do., do., exceeding 25 cts., but not exceeding 50 cts., stamp duty, 2 cts. 

Do., do., exceeding 50 cents, but not exceeding 75 cents.. .3 cents. 

Do., do., each package of, the value of which shall exceed 75 cents, 
and shall not exceed $1.4 cents. 

Do., do., exceeding $1, for each and every 50cents, or fractional part 
thereof, over and above $1, an additional stamp duty of.. .2 cts. 

Dentists, for license.$10. 

Diamonds.8 per cent. 

Dispatch, telegraphic, when the charge for the first ten words does 
not exceed 20 cents, stamp duty.1 cent. 

Do., do., when it exceeds 20 cents.3 cents. 

Distilled spirits, first proof, per gallon.20 cents. 

Distilled spirits—The duty on spirituous liquors and all other 
spirituous beverages enumerated in the Tax Bill, is to be col¬ 
lected at no lower rate than the basis of first proof, and shall be 
increased in proportion for any greater strength than the strength 
of proof. [See section 42 for meaning of “proof.”] 

Distillers, under which term is included every person or copart¬ 
nership who distills or manufactures spirituous liquors for sale, 
for license [see section 39].$50 

Do., making less than 300 barrels per year. v .$25. 

Do., of apples and peaches, making less than 150 barrels per 
year.$12 50. 

Dividends—Annual income from, when exceeding $600, and not 
exceeding $10,000, on the excess over $600.3 per cent. 

Do., exceeding $10,000, on excess over $600.6 per cent. 

Do., annual income from, when realized by any citizen of the 
United States residing abroad, and not in the employ of the 

























108 THE NATIONAL TAX LAW. 

* 

United States, not otherwise provided for, when exceeding $600, 
on the excess over $600 [see section 90].6 per cent. 

Draft, drawn upon any bank, trust company, or any person or 
persons, companies, or corporations, for the payment of money 
exceeding $10 at sight or on demand, stamp duty.2 cents 

Do., otherwise than at sight, or on demand, see “Bill of Ex¬ 
change” (inland). 

Draining-tiles are not to be considered a manufacture. 

Drops, medicinal, same as “Medicines.” 

Eating-houses, under which term is included every place where 
food or refreshments of any kind are provided for casual visitors 
and sold for consumption therein (but the keeper of an eating- 
house, having taken out a license therefor, is not required to 
take out a license as confectioner), for license.$10. 

Do., whose business is less than $1,000 per year.Exempt. 

Emeralds.3 per cent. 

Enameled leather, per square foot.5 mills. 

Enameled skirting leather, per square foot.1£ cents. 

Entry of any goods, wares, or merchandise at any custom-house, 
for warehousing, see “ Warehouse Entry.” 

Entry for the withdrawal of any goods, wares, or merchandise from 
bonded warehouse, stamp duty.50 cents. 

Erasive soap, see “Soap.” 

Express—For every receipt or stamp issued by any express com¬ 
pany or carrier, or person whose occupation is to act as such, for 
all boxes, bales, packages, or bundles, when the fee does not ex¬ 
ceed 25 cents [see schedule B, page 95].1 cent. 

Do., when it exceeds 25 cents, but does not exceed $1.2 cents. 

Do., when one or more packages are sent to the same address, and 
the compensation exceeds $1.5 cents. 

Ferry-boats, propelled by steam or horse-power, on gross re¬ 
ceipts [see page 66].1J per cent. 

Fire insurance companies, on all dividends.3 per cent. 

Fish, preserved, ad valorem.5 per cent. 

Fish oil.Exempt. 

Flax, manufactures of, not otherwise specified.3 per cent. 

Do., prepared for textile or felting purposes, is not to be considered 
a manufacture until actually woven or felted into fabric for con¬ 
sumption. 

Flour made from grain is not to be considered a manufacture. 

Fruits, preserved.5 per cent. 

Furs of all descriptions, when made up or manufactured.. 3 per ct. 

Gains, annual, see “Dividends,” “Salaries,” etc. 

Gas, coal, when the product shall be not above 500,000 cubic feet 
per month, per 1,000 cubic feet.5 ;-ents. 

Do., do., when the product shall be above 500,000, and not ex¬ 
ceeding 5,000,000 cubic feet per month, per i,000 cubic 
.10 cents. 

Do., do., when the product shall be above 6,000,000 cubic feet, 
per 1,000 cubic feet...15 c §pts. 





















ALPHABETICAL SUMMARY. 


109 


Gas, all illuminating, same as “Coal Gas." 

Gelatine of all descriptions, in solid state, per pound.5 mills. 

Ginger, ground, and all imitations of, per pound.1 cent.' 

Glass, manufactures of, not otherwise specified.3 per cent! 

Glue, in a liquid form, per gallon.25 cents! 

Do ., in a solid state, per pound. 5 mills. 

Goat-skins, curried, manufactured, or finished.4 per cent. 

Gold, manufactures of, not otherwise provided for.3 per cent. 

Goods, made for the use or consumption of the maker [see sec¬ 
tion 73].Free. 


Do., except spirituous and malt liquors, and leaf, and stem, or 
manufactured tobacco, where the annual product does not ex¬ 
ceed $600, provided that this shall not apply to any business or 
transaction where one party furnishes the materials, or any part 
thereof, and employs another party to manufacture, make, or 
finish the goods, wares, or merchandise, or articles, paying or 
promising to pay therefor, and receiving the goods, wares, and 
merchandise, or articles ; but in all such cases the party furnish¬ 
ing the materials and receiving the goods, wares, and merchan¬ 
dise, or articles, shall be liable to and charged with all accruing 
duties thereon [see section 73].Free! 

Gunpowder, and all explosive substances used for mining, artil¬ 
lery, or sporting purposes, when valued at 18 cents per pound or 
less, per pound.5 mills. 

Do., do., when valued above 18 cents per pound, and not exceeding 
30 cents—per pound. A .1 cent. 

Do., do., when valued above 30 cents per pound, per pound. 6 cents. 

Gutta-percha, manufactures of,not otherwise provided for. 3 per ct. 

Gypsum is not to be considered a manufacture. 

Hair dye, same as ‘ ‘ Medicines. ’ ’ 

Harness leather, per pound.7 mills. 

Do., do., made of hides imported east of the Cape of Good Hope, 

per pound.5 mills. 

Headings are not to be considered a manufacture. 

Hemp, manufactures of, when not otherwise specified. .3 per cent. 

Hog-skins, tanned or dressed.4 per cent. 

Hogs, exceeding six months old, slaughtered, for sale, when the 
number thus slaughtered exceeds 20 in any year, each.. 10 cents. 

Do., slaughtered by any person for his own consumption_Free. 

Hollow-ware, iron, per ton of 2,000 pounds.$1 50. 

Hoop iron, see “Iron." 

Hoops are not to be considered as manufactures. 

Horn, manufactures of, not otherwise provided for.3 per cent. 

Horned cattle, exceeding 18 months old, slaughtered for sale, 
each.30 cents. 

Do., do., under 18 months old, per head.5 cents. 

Horse-skins, tanned and dressed.4 per cent. 

Horse dealers, under which term is included every person whose 
business is to buy and sell horses and mules, for each li¬ 
cense .$10. 






















110 


THE NATIONAL TAX LAW. 


Horse-dealers, when they have taken out a license as livery-stable 
keepers, are not required to take out an additional one. 

Hose, conducting..3 per cent. 

Hotels—under which term is included every place where food and 
lodgings are provided for and furnished to travelers and sojourn¬ 
ers, in view of payment therefor, where the rent or the valua¬ 
tion of the yearly rental of the house and property occupied 
shall be $10,000 or more, for each yearly license.$200. 

Do., do., where the rent or the valuation of the yearly rental shall 
be $5,000 and less than $10,000, for each yearly license .. $100. 

Do., do., where the rent or the valuation of the yearly rental shall 
be $2,500 and less than $5,000, for each yearly license-$75. 

Do., do., where the rent or the valuation of the yearly rental shall 
be $1,000 and less than $2,500, for each yearly license-$50. 

Do., do., where the rent or the valuation of the yearly rental shall 
be $500 and less than $1,000, for each yearly license.$25. 

Do., do., where the rent or the valuation of the yearly rental shall 
be $300 and less than $500, for each yearly license.$15. 

Do., do., where the rent or the valuation of the yearly rental shall 
be $100 and less than $300, for each yearly license.$10. 

Do., do., where the rent or the valuation of the yearly rental shall 
be less than $100, for each yearly license.$5. 

Steamers and vessels upon waters of the United States, on board 
of which passengers or travelers are provided with food or lodg¬ 
ing, shall be required to take out a license of the fifth class, 
viz., at.$25. 

Income, annual, of every person, when exceeding $600 and not 
exceeding $10,000, on the excess over $600.3 per cent. 

Do., exceeding $10,000, on excess over $600.5 per cent. 

Do., annual, from property of any kind in the United States, real¬ 
ized by any citizen of the United States residing abroad, and not 
in the employ of the United States Government, not otherwise 
provided for.5 per cent. 

Do., derived from interest upon notes, bonds, or other securities 
of the United States, a tax is levied not to exceed [see section 
91].1£ per cent. 

India-rubber, manufactures of, not otherwise specified. .3 per cent. 

Inns, same as “Hotels.” 

Insurance companies, all, on dividends [see sec. 82]_3 per cent. 

Insurance companies, inland or marine, upon gross receipts for 
premiums and assessments.1 per cent. 

Insurance companies, foreign, doing business in the United 
States.1 per cent. 

Insurance—Policy of insurance (marine, inland, and fire), stamp 
duty [see schedule B, p. 95].25 cts. 

Do., policy of insurance (life), when the amount insured shall not 
exceed $1,000, stamp duty.25 cents. 

Do., do., exceeding $1,000, and not exceeding $5,000_50 cents. 

Do., do., exceeding $5,000 .$1. 

Interest, see “Income,” “Dividends,” etc. 


















alphabetical summary. 


Ill 


Iron, manufactures of, if not otherwise specified.3 per cent 

Do., cast, used for bridges, buildings, or other permanent stiuo. 
tures, per ton...$ 1 . 

Do , railroad, per ton.$1 50. 

Do., re-rolled, per ton.75 cents. 

Do., advanced beyond slabs, blooms, or loops, and not advanced 
beyond bars or rods, per ton.$1 60. 

Do., band, hoop, and sheet, not thinner than No. 18 wire gauge, 
per ton..$1 50. 

Do., band, hoop, or sheet, thinner than No. 18 wire gauge,per ton $2. 

Do., plate, not less than | of an inch in thickness, per ton.$l 50. 

Do., plate, less than $ of an inch in thickness, per ton.$2. 

Do., nails, cut and spikes, per ton.$2. 

Do., bars, rods, bands, hoops, sheets, plates, nails, and spikes, 
(manufactured from iron) upon which the duty of $ I 50 has 
been levied and paid, are only subject to an additional duty of, 
per ton.50 cents. 

Do., not advanced beyond slabs, blooms, or loops, not to be con¬ 
sidered a manufacture. 

Do., pig, is not to be considered a manufacture. 

Ivory, manufacture of, if not otherwise specified.3 per cent. 

Jewelry.3 per cent. 

Jute, manufactures of, if not otherwise specified.3 per cent. 

Jugglers, including every person who performs by sleight-of-hand, 
for each license (license required in each State).$20. 

The proprietors or agents of all other public exhibitions or shows 
for money, not enumerated in this section, shall pay for each 
license.$10. 

Kid-skins, curried, manufactured, or unfinished.4 per cent. 

Lager beer, per barrel, containing 31 gallons (fractional parts of a 
barrel to pay proportionately).$1. 

Land-warrant brokers, under which term is included every person 
who makes a business of buying and selling land warrants, and 
furnishing them to settlers or other persons, under contracts 
that the land procured by means of them shall be bound for the 
prices agreed on for the warrants, for each license.$25. 

Lard oil, per gallon..2 cents. 

Lawyers, under which term is included every person whose busi¬ 
ness it is, for fee or reward, to prosecute or defend any cause in 
•any court of record or other judicial tribunal of the United 
States, or of any of the States, or give advice in relation to 
any cause or matter pending therein (lawyers refusing to pay 
for this license shall not be allowed to practice in any such court 
or tribunal), for each license.$10. 

Lead, manufactures of, if not otherwise specified.3 per cent. 

Do., in pigs or bars, not to be considered as manufactures. 

Do., white, per hundred pounds..25 cents. 

Lease, for the hire, use, or rent of any land, tenement, or portion 
thereof, if for a period of time not exceeding three years, stamp 
duty. .".60 cents 
























112 


THE NATIONAL TAX LAW. 


Lease, do., for a period of time exceeding three years, stamp 
duty.$1. 

Leather, bend, per pound.1 cent. 

Do., butt, per pound.1 cent. 

Do., damaged, per pound.5 mills. 

Do., enameled, per square foot.5 mills. 

Do., enameled skirting, per square foot.1£ cents. 

Do., harness, per pound.7 mills. 

Do., harness, made from hides imported east of the Cape of Good 

Hope, per pound.5 mills. 

Do., offal, per pound.5 mills. 

Do., oil-dressed, per pound. 2 cents. 

Do., patent, per square foot.5 mills. 

Do., patent japanned splits, used for dasher leather, sq. foot. 4 mills. 

Do., patent or enameled skirting, per square foot.1£ cents. 

Do., rough, made from hides imported*east of the Cape of Good 
Hope, per pound.5 mills. 

Do., rough, all other, hAirlock tanned, per pound.7 mills. 

Do., rough, tanned in whole or in part with oak, per pound. .1 ct. 

Do., sole, made from hides imported east of the Cape of Good 

Hope, per pound.5 mills. 

Do., sole, all other, hemlock tanned, per pound.7 mills. 

Do., sole, tanned in whole or in part with oak, per pound.. 1 cent. 

Do., tanned calf-skins, each.6 cents. 

Do., upper, finished or curried, made from leather tanned in the 
interest of the parties cunying such leather, not previously taxed 
in the rough (except calfskins), per pound.1 cent. 

Do., manufactures of, when not otherwise specified.... 3 per cent. 
Note.—O n manufactures of oil-dressed leather, and deer-skins 

dressed or smoked, the said duty of 3 per cent, is assessed only 

upon the increased value thereof. [See page 62.] 

Legacies—Any person or persons having charge or trust, as ad¬ 
ministrators, executors, or trustees, of any legacies or distribu¬ 
tive shares arising from personal property, of any kind whatso¬ 
ever, where the whole amount of such personal property, as 
aforesaid, shall exceed the sum of $1,000 in actual value, pass¬ 
ing from any person who may die after the passage of this act, 
possessed of such property, either by will or by the intestate 
laws of any State or Territory, or any part of such property or 
interest therein, transferred by deed, grant, bargain, sale, or gift, 
made or intended to take effect in possession or enjoyment after 
the death of the grantor or bargainer, to any person or persons, 
or to any body or bodies, politic or corporate, in trust or other¬ 
wise, are subject to the following taxes : Where the person or 
persons entitled to any beneficial interest in such property shall 
be the lineal issue or lineal ancestor, brother or sister, to the 
person who died possessed of such property, for each and every 
$100 of the clear value of such interest in such property.75 cts. 

Do., do., where the person or persons entitled to any beneficial in¬ 
terest in such property shall be a descendant of a brother or sister 




















ALPHABETICAL SUMMARY. 


113 


of the person who died possessed of such property, for each and 
every $100 of the clear value of such interest.$1 50. 

Legacies, do., where the person or persons entitled to any beneficial 
interest in such property shall be a brother or sister of the father 
or mother, or a descendant of a brother or sister of the father or 
mother of the person who died possessed of such property, for 
each and every $100 of the clear value of such interest.$3. 

Do., do., where the person or persons entitled to any beneficial in¬ 
terest in such property shall be a brother or sister of the grand¬ 
father or grandmother, or a descendant of the brother or sister 
of the grandfather or grandmother of the person who died pos¬ 
sessed of such property, for each and every $100 of the clear 
value of such interest.$4. 

Do., do., where the person or persons entitled to any beneficial in¬ 
terest in such property shall be in any other degree of collateral 
consanguinity than is stated above, or shall be a stranger in 
blood to the person who died possessed, as aforesaid, or shall be 
a body politic or corporate, for each and every $100 of the clear 
value of such interest.$5. 

Do., do., passing by will or by the laws of any State or Territory, 
to husband or wife of the person who died possessed of the 
property.Free. 

Legal documents—Writ, or other original process by which any 

suit is commenced .in any court of record, either law or equity 
(except writs, etc., issued by a justice of the peace, or in crim¬ 
inal or other suits, commenced by the United States or any 
State), stamp duty.50 cents. 

Letters of credit, see “ Bills of Exchange” (foreign). 

Letters of Administration—Where the estate and effects for or in 
respect of which such letters of administration applied for shall 
be sworn or declared not to exceed the value of $2,500, stamp 
duty.50 cents. 

Do., do., to exceed $2,500, and not exceeding $5,000.$1. 

Do., do., to exceed $5,000, and not exceeding $20,000.$3. 

Do., do., to exceed $20,000, and not exceeding $50,000.$5. 

Do., do., to exceed $50,000, and not exceeding $100,000.$10. 

Do., do., exceeding $100,000, and not exceeding $150,000... .$20. 

Do., do., for every additional $50,000, or part thereof.$10. 

Licenses must be taken out each year by the following named 
persons, for which they must pay the sum placed opposite their 
names, viz. : 

Apothecaries. $10. 

Auctioneers.$20. 

Bankers.$100. 

Billiard tables, each.$5. 

Brewers, see “Brewers” $25&$50. 

Brokers.$50. 

Bowling alleys, for each alley $5. 

Cattle brokers.$10. 

Claim agents... $10. 


Coal-oil distillers.$50. 

Commercial brokers.$50. 

Confectioners.$10. 

Circuses.$50. 

Dentists. $10. 

Distillers, see “ Distillers.” 

Eating-houses.$10. 

Hotels, see “Hotels”.from 

$5 to $200. 





























114 


THE NATIONAL TAX LAW. 


Pawnbrokers. 

.$50. 

Physicians. 

.$10. 

Retail dealers. 

.$10. 

Rectifiers, see “ Rectifiers. 

11 

Surgeons. 

..$10. 

Tobacconists.. 

. $10. 

Theaters. 

$100. 

Tallow chandlers. 

.$10. 

Soap makers. 

. .$10. 

Wholesale dealers. 

,. $50. 


Horse dealers.$10. 

Jugglers.$20. 

Land-warrant brokers.$25. 

Lawyers.$10. 

Liquor dealers (retail).$20. 

Do., do., (wholesale) $100. 

Livery-stable keepers.$ 10. 

Manufacturers.$10. 

Peddlers.from $5 to $20. 

Photographers.$10 to $25. 

Note.— See sec. 64, pages 44-50, for special exhibit of licenses. 

Life insurance companies, see “Insurance.” 

Lime is not to be regarded as a manufacture. 

Liniments, same as “ Medicines.” 

Linseed oil, per gallon..2 cents. 

Livery-stable keepers, under which term is included every person 
whose occupation is to keep horses for hire or to let, for 
license.$10. 

Lotions, same as “Medicines.” 

Lozenges, medicinal, same as “Medicines.” 

Lumber is not to be considered a manufacture. 

Magazines not to be regarded as a manufacture. 

Do., for all advertisements in, on gross receipts for.3 per cent. 

Malt is not to be considered a manufacture. 

Manifest of the cargo of any ship, vessel, oi*steamer, for a foreign 
port, if the registered tonnage of such ship, vessel, or steamer 
does not exceed 300 tons, stamp duty. $1. 

Do., do., exceeding 300 tons, and not exceeding 600 tons.$3. 

Do., do., exceeding 600 tons.$5. 

Manufacturers, under which term is included any person or per¬ 
sons, firms, corporations, or companies, who shall manufacture by 
hand or machinery, and offer for sale any goods, wares, or mer¬ 
chandise, exceeding annually the sum of $1,000, for license. $10. 

Manufactures not otherwise specified : 


Of bone.3 per ct. 

Of brass. 3 per ct. 

Of bristles.3 per ct. 

Of copper.3 per ct. 

Of cotton.3 per ct. 

Of flax.3 per ct. 

Of glass.3 per ct. 

Of gold.3 per ct. 

Of gutta-percha.3 per ct. 

Of hemp.3 per ct. 

Of horn.3 per ct. 

Of India-rubber... 3 per ct. 

Of iron.3 per ct. 

Of ivory.3 per ct. 


Of lead.3 per ct. 

Of leather.3 per ct. 

Of paper.3 per ct. 

Of pottery.3 per ct. 

Of silk.3 per ct. 

Of silver.;.3 per ct. 

Of steel.3 per ct. 

Of tin.3 per ct. 

Of willow.3 per ct. 

Of wood.3 per ct. 

Of wool.3 per ct. 

Of worsted ..3 per ct. 

Of zinc.3 per ct. 

Of other materials.3 per ct. 


Of jute.3 per ot. 

Note. —For special exhibit and characterization of manufactures, 

























































ALPHABETICAL SUMMARY. 115 


pee section 75, pages 56-G3. -For what are not to be considered 

“manufactures,” see page 63. 

Maps not to be considered a manufacture. 

Marble not to be considered a manufacture. 

Marine insurance companies, see “ Insurance.” 

Marine protest, stamp duty.25 cents. 

Meats, preserved.5 per cent. 

Medicines—When the value of the package containing the same 
shall not exceed, at the retail price or value, the sum of 25 
cents, stamp duty.1 cent. 

Do., exceeding 25 cents, and not exceeding 50 cents.2 cents. 

Do., exceeding 50 cents, and not exceeding 75 cents.3 cents. 

Do., exceeding 75 cents, and not exceeding $1.4 cents. 

Do., exceeding $1, for each and every 50 cents, or fractional part 
thereof, over and above $1, an additional.2 cents. 

Merchandise, see “ Goods.” 

Mineral coal, except pea coal, per ton.3J cents. 

Morocco skins, curried, manufactured, or finished.4 per cent. 

Mortgage of lands, estate, or property, real or personal, heritable 
or movable, whatsoever, where the same shall be made as a 
security for the payment of any definite and certain sum of 
money lent at the time, or previously due and owing, or for¬ 
borne to be paid, being payable; also any conveyance of any 
lands, estate, or property whatsoever, in trust to be sold or 
otherwise converted into money, which shall be intended only 
as a security, and shall be redeemable before the sale or other 
disposal thereof, either by express stipulation or otherwise; or 
any personal bond given as security for the payment of any defi¬ 
nite or certain sum of money exceeding $100, and not exceeding 


$500, stamp duty [see schedule B, page 95].50 cents. 

Mortgage, exceeding $500, and not exceeding $1,000. $1. 

Do., exceeding $1,000, and not exceeding $2,500 . $2. 

Do., exceeding $2,500, and not exceeding $5,000 . $5. 

Do., exceeding $5,000, and not exceeding $10,000 .$10. 

Do., exceeding $10,000, and not exceeding $20,000 .$15 

Do., for every additional $10,000, or fractional part thereof, in 

excess of $20,000 .$10. 

Movements, clock, made to run one day, each.5 cents. 

Do., do., made to run over one day, each.10 cents. 

Mustard, ground, per pound.1 cent. 

Mustard-seed oil, per gallon.2 cents. 

Mutual Insurance Companies, see “ Insurance.” 


Nails, cut, per ton..$2. 

Newspapers not to be regarded as a manufacture. 

Do., for all advertisements in, on gross receipts.3 per cent. 

Oils, animal, pure or adulterated, if not otherwise provided for, 
per gallon [see pages 57, 58] ..,. ;••••• -2 cents. 

Do., illuminating, refined, produced by the distillation of coal, 
asphaltum, shale, peat, petroleum or rock oil, and all other 
bituminous substances used for like purposes, per gal.. .10 cents. 

























116 


THE NATIONAL TAX LAW. 


Oils, lard, pure or unadulterated, if not otherwise provided for, 
per gallon. 2 cents. 

Do., linseed do., per gallon.2 cents. 

Do., mustard seed, do., per gallon. ..2 cents. 

Do., all vegetable, per gallon....2 cents. 

Do., medicinal, same as “ Medicines.” 

Do., refined, produced by distillation of coal exclusively, per gal¬ 
lon .8 cents. 

Oleic acid, produced in the manufacture of candles, and used in 
the manufacture of soap.•'.. • • Free. 

Order for the payment of any sum of money exceeding $20, 
drawn upon any bank, trust company, or any person or persons, 
companies, or corporations, at sight or on demand, stamp duty 

' [see schedule B, page 94].. 2 cents. 

Do., otherwise than at sight, see “Bill of Exchange” (inland). 

Oxide of zinc, per 100 pounds.-25 cents. 

Packet containing medicines, etc., same as bottles containing the 


same, see “Bottles.” 

Paints, dry or ground in oil, or in paste with water, not otherwise 

provided for.5 per cent. 

Painters’ colors, do.5 per cent. 

Pamphlets are not to be regarded as a manufacture. 

Do., for advertisements in, on gross receipts.3 per cent. 

Paper of all descriptions.3 per cent. 

Do., manufactures of, not otherwise provided for.3 per cent. 

Note. —See page 63 for what are not considered manufactures 
of paper. 

Paraffine oil.Exempt. 

Parasols of any material.5 per cent. 

Passport, on each, issued from the office of the Secretary of 
State.$3. 


Do., on each issued by Ministers or Consuls of the United 


States.$3. 

Passage ticket, by any vessel from a port in the United States to a 

foreign port, of less than $30, stamp duty.50 cents. 

Do., exceeding $30.$1. 

Pasteboard, made of junk, straw, or other material... .3 per cent. 
Patent leather (see “Leather”), per square foot.5 mills. 


Pawnbrokers, under which term is included every person whose 
business or occupation it is to take or receive, by way of pledge, 
pawn, or exchange, any goods, wares, or merchandise, or any 
kind of personal property whatever, for the repayment or secu¬ 
rity of money lent thereon, for license [see page 45].$50. 

Pearl barley is not to be considered a manufacture. 

Peddlers, under which term is included every person who sells, or 
offers to sell, at retail, goods, wares, or other commodities, 
traveling from place to place, in the street, or through different 
parts of the country, when traveling with more than two horses, 
for each license [see page 49].$20. 

Do., do,, when traveling with two horses, for each license , .$15. 
























ALPHABETICAL SUMMAKY. 


117 


Peddlers, do., when traveling with one horse, for each licence. BIO. 


Do., do., when traveling on foot, for each license.$5. 

Do., who sell newspapers, Bibles, or religious tracts.Exempt. 

Do., who sell, or offer to sell, dry goods, foreign or domestic, by 
one or more original packages or pieces at one time to the same 

person, for each license.$50. 

Do., who peddle jewelry, for each license.$25. 

Pepper, ground, and all imitations of, per pound.1 cent. 

Perfumery, same as “Medicines.” 

Petroleum, refined, per gallon.10 cents. 


Phial, containing medicines, etc., same as “Bottles,” -which see. 
Photographers, under which term is included every person who 
makes for sale photographs, ambrotypes, or pictures on glass, 
metal, or paper, by the action of light, for each license, when 


the receipts do not exceed $500 [see page 50].$10. 

Do., do., when the receipts are over $500 and under $1,000, for 

license.$15. 

Do., do., when the receipts are over $1,000, for license.$25. 


Physicians, under which term is included every person (except 
apothecaries) whose business it is, for fee or reward, to prescribe 
medicine or perform any surgical operation for the cure of any 
bodily disease or ailing, dentists included, for each license.. $10. 

Pickles.5 per cent. 

Pig iron is not to be considered a manufacture. 

Pills, same as “Medicines.” [See schedule C, page 97.] 

Pimento, ground, and all imitations of, per pound.1 cent. 

Pins, solid head or other, in boxes, packets, bundles, or other 
form..5 per cent. 

Plaster is not to be considered a manufacture. 

Plate of gold, kept for use, per oz. Troy.50 cents. 

Do., of silver, do., per oz. Troy.3 cents. 

Do., silver, as above, to the extent of forty ounces. ..Free. 

Plate iron, see “Iron.” 

Playing cards, see “ Cards.” [See schedule C, page 98.] 

Policies of insurance, see “Insurance.” 

Porter, per barrel of 31 gallons, fractional parts in proportion.. $1. 

Pottery ware, if not otherwise specified.3 per cent. 

Power of attorney for the sale or transfer of any stock, bonds, or 
scrip, or for the collection of any dividend, or interest thereon, 
stamp duty.25 cents. 

Do., do., or proxy for voting at any election for officers of any in¬ 
corporated company or society, except charitable, religious, or 
literary societies, or public cemeteries, stamp duty.10 cents. 

Do., do., to sell and convey real estate, or to rent or lease 
the same, or to perform any and all other acts not specified, 
stamp duty.• • • • -® 1 - 

Do., do., to receive or collect rent, stamp duty....25 cents. 

Preparations, medicinal, same as “ Medicines.” [See page 97.] 

Preparations, of which coffee forms a part, or which are propared 
for sale as a substitute for coffee, per pound.3 mills. 























118 THE K VTIONAL TAX LAW. 

Preserved fish.& P er cen ^« 

Preserved fruits.& P er cen ^* 

Preserved meats.5 P er cent. 


Printed books are not regarded as a manufacture. 

Do., on all advertisements in, on gross receipts for.8 per cent. 

Printers’ ink is not to be considered a manufacture. 

Probate of Will, where the estate and effects for or in respect of 
which such probate applied for shall be sworn or declared not to 
exceed the value of $2,500, stamp duty.50 cents. 

Do., do., to exceed $2,500, and not exceeding $5,000.$1. 

Do., do., to exceed $5,000, and not exceeding $20,000.$2. 

Do., do., to exceed $’20,000, and not exceeding $50,000.$5. 

Do., do., to exceed $50,000, and not exceeding $100,000.$10. 

Do., do., exceeding $100,000, and not exceeding $150,000-$20. 

Do., do., for every additional $50,000, or fractional part there¬ 
of .$10. 

Profits, annual, see “Income,” “ Dividend,” etc. 

Property, annual income from, same as “ Income.” 

Property left by legacy, see “ Legacies.” 

Protest of every note, bill of exchange, acceptance, check, draft, or 
any marine protest, stamp duty [see schedule C].25 cents. 

Publications, same as “Printed Books.” 

Railroads—On gross receipts from carrying passengers.. 8 per cent. 

Do., the motive power of which is not steam, on gross receipts 
from carrying passengers.1J per cent. 

Railroads—On bonds, or other evidences of ‘indebtedness, upon 
which interest is stipulated to be paid, on the amount of in¬ 
terest [see section 81].3 per cent. 

Note.— This sum of 3 per cent, is to be withheld by the railway 

company from the parties to whom it is due, etc. [See section 81 

for specifications.] 

Railroad iron, per ton.$1 50. 

Do., re-rolled, per ton.75 cents. 

Receipt, warehouse, stamp duty.25 cents. 

Receipt (other than charter party) for any goods, merchandise, or 
effects, to be exported from a port or place in the United States 
to any foreign port or place, stamp duty.10 cents. 

Do., for any goods, merchandise, or effects, to be carried from one 
port or place in the United States to any other port or place in 
the United States, either by land or water, except when carried 
by any express company or carrier, stamp duty.5 cents. 

Rectifiers, under which term is included every person who recti¬ 
fies, purifies, or refines spirituous liquors or wines by any pro¬ 
cess, or mixes distilled spirits, whisky, brandy, gin, or wine with 
any other materials for sale under the name of rum, whisky, 
brandy, gin, wine, or any other name or names, for each licenso 
to rectify any quantity of spirituous liquors not exceeding 500 


barrels, containing not more than 40 gallons to each.$25. 

Do., for each additional 500 barrels, or any fraction thereof.. .$25, 
Red oil, used as material in the manufacture of soap.Free. 






















ALPHABETICAL SUMMARY. 


119 


Rents, annual income from, see “ Incomes," etc. 

Retail dealers, under which term is included every person whoso 
business or occupation is to sell or offer to sell groceries, or any 
goods, wares, or merchandise of foreign or domestic production, 
in less quantities than a whole original piece or package at one 
time to the same person (not including wines, spirituous, or malt 
liquors, but not excluding drugs, medicines, cigars, snuff, or 
tobacco), for each license [see page 45].$10. 

Retail dealers in liqiors, under which term is included every per¬ 
son who shall sell or offer for sale distilled spirits, fermented 
liquors, and wines of every description, in less quantities than 
three gallons at one time, to the same purchaser (this does not 
authorize any spirits, liquors, wines, or malt liquors to be drunk 


on the premises), for each license [see page 44].$20. 

Rock oil, refined, see “Oils." 

Roman cement is not to be regarded as a manufacture. 

Salaries, annual income from, see “ Income." 

Saleratus, per pound.5 mills. 

Sales, auction, of goods, etc., on gross sales_1-10 of 1 per cent. 

Do., of stocks, etc.1-10 of 1 per cent. 

Sales made by public officers, etc.Exempt. 

Salt, per 100 pounds.4 cents. 

Savings institutions, on all dividends.3 per cent. 

Screws, called wood screws, per pound.1$ cents. 

Segars, see “Cigars." 

Shell-fish, in cans or air-tight packages.5 per cent. 

Sheep, slaughtered for sale, per head.5 cents. 


Do., slaughtered by any person for his own consumption.Free. 


Sheep-skins, tanned, curried, manufactured, or finished.4 per cent. 
Sheet-iron, see “ Iron.” 

Shingles are not to be considered as a manufacture. 

Silk parasols.5 per cent. 

Silk umbrellas.5 per cent. 

Silk, manufactures of, not otherwise specified.3 per cent. 

Silver, manufactures of, when not otherwise specified . .3 per cent. 
Silver spoons, kept for use, to an amount not exeeding 40 oz.. .Free. 

Skins, calf, tanned, each [see page 61].6 cents. 

Do., American patent.5 per cent. 

Do., goat, curried, manufactured, or finished.4 per ceqt. 

Do., kid, do. 4 per cent. 

Do., morocco, do.4 per cent. 

Do., sheep, curried, manufactured, or finished.4 per cent. 

Do., deer, dressed and smoked, per pound.2 cents. 

Do., hog, tanned and dressed.4 per cent 

Do., horse, do.4 per cent 

Slate is not to be considered a manufacture. 

Slaughtered meat, see “Cattle," “Hogs,” “Sheep," etc. 

Snuff, per pound [see page 59].20 cents. 


Soap, castile, valued not above 3£ cts. per pound, per lb.. .1 mill. 
Do., castile, valued above 3£ cents per pound, per pound. .5 mills. 


























120 


THE NATIONAL TAX LAW. 


Soap, cream, per pound...2 cents. 

Do., erasive, valued not above 3£ cents per pound, per lb. .1 mill. 
Do., erasive, valued above 3^ cents per pound, per pound. .5 mills. 

Do., fancy, per pound.2 cents. 

Do., honey, per pound.2 cen ts. 

Do., palm-oil, valued not above 3£ cts. per lb., per pound. ..1 mill. 
Do., palm oil, valued above 3£ cts. per pound, per pound. .5 mills. 

Do., scented, per pound.•..2 cents. 

Do., shaving, per pound...2 cents. 

Do., toilet of all descriptions, per pound.2 cents. 

Do., transparent, per pound.2 cents. 

Do., of all other descriptions, white or colored, except soft soap, 
and soap otherwise provided for, valued not above 3£ cents per 

pound, per pound.1 mill. 

Do., do., valued above 3£ cents per pound, per pound-5 mills. 

Soapmakers, under which is included every person whose business 

is to make or manufacture soap, for each license.$10. 

Soda, bicarbonate of, per pound.5 mills. 

Sole leather, see “Leather.” 

Spikes, per ton.$2. 

Spirits, distilled, per gallon...20 cents. 

Spirits, medicinal, same as “Medicines.” 

Split peas are not to be considered a manufacture. 

Starch, made of corn, per pound.*.. .1J mills. 

Do., made of potatoes, per pound.1 mill. 

Do., made of rice, per pound.4 mills. 

Do., made of wheat, per pound.2£ mills. 

Do., made of any other material, per pound.4 mills. 

Staves are not to be considered a manufacture. 

Steamboats, except ferry-boats, on gross receipts.3 per cent. 

Steamers or vessels upon waters of the United States, on board of 
which passengers or travelers are provided with food or lodging 

(see “Hotels,” page 46), for license.$25. 

Steel, manufactures of, when not otherwise specified... 3 per cent. 
Steel, in ingots, bars, sheets, or wire, not less than one quarter of 
an inch in thickness, valued at 7 cents per lb. or less, per ton.. $4. 
Do., do., valued above 7 cents and not above 11 cents per pound, 

per ton. .$8. 

D(f., do., valued above 11 cents per pound, per ton.$10. 

Stills, see “Rectifiers.” [Also see page 45. Also see insulations 
for, restrictions upon, etc., pages 28-44.] 

Stocks, see “Incomes.” 

Stock companies, see “ Bankers,” “ Insurance companies,” etc. 
Stones, precious, see “Diamonds,” “Emeralds,” etc. 

Stoves, per ton of 2,000 pounds.$1 50. 

Sugar, brown, Muscovado or clarified, produced directly from the 
sugar cane, and not from sorghum and imphee cane, per 

pound [see page 58].1 cent. 

Do., granulated, per pound.2 mills 

Do., loaf, per pound.2 mills. 


























ALPHABETICAL SUMMARY. 


121 


Sugar, lump, per pound.2 mills. 

Do., pulverized, per pound.2 mills* 

Do., refined, per pound.2 mills. 

Do., refined, or made from molasses, syrup of molasses, melado, 
or concentrated melado, per pound.2 mills. 

Sugar-candy, made wholly or in part of sugar, per pound.. 1 cent. 

Sulphate of barytes, per 100 pounds.10 cents. 

Surgeons, for each license.$10. 

Tallow-chandlers, under which term is included every person whose 
business it is to make or manufacture candles, for each 
license.$10. 

Tar, coal, produced in the manufacture of gas.Exempt. 

Taverns, same as “Hotels." 

Telegraphic dispatches, see “Dispatch." 

Theaters, under which term is included every place or edifice 
erected for the purpose of dramatic or operatic representations, 
plays, or performances, and not including halls rented or used 
occasionally for concerts or theatrical representations, for each 


license...$100. 

Thread, see “ Cloth ;" [see also page 61.] 

Ticket, passage, by any vessel from any port in the United States 

to a foreign port, of less than $30, stamp duty.50 cents. 

Do., exceeding $30.$1. 

Timber is not to be considered a manufacture. 

Tin, manufactures of, when not otherwise specified .... 3 per cent. 


Tobacconists, under which term is included every person who shall 
offer for sale, at retail, cigars, snuff, or tobacco, in any form 
(wholesale and retail dealers, keepers of hotels, inns, and tav¬ 
erns, having taken out a license, are not required to take out a 
license as tobacconists), for each license [see section 65]-$10. 

Tobacco, cavendish, valued at more than 30 cents per lb-15 cts. 

Do., do., valued at any sum not exceeding 30 cents per lb. .10 cts. 

Do., fine cut, valued at more than 30 cents per pound.15 cts. 

Do., do., valued at any sum not exceeding 30 cents per lb. .10 cts. 

Do., manufactured, of all kinds (not including snuff, cigars, or 
smoking tobacco, prepared with all the stems in, or made exclu¬ 
sively of stems), valued at over 30 cents per pound.15 cts. 

Do., do., valued at a sum not exceeding 30 cts. per pound... 10 cts. 

Do., smoking tobacco, prepared with stems in, per pound .. .5 cts. 

Do., do., made exclusively of stems, per pound.2 cents. 

Do., plug, same as “Tobacco, cavendish." 

Do., twist, same as “ Tobacco, cavendish." 

Trust companies, on dividends, etc.3 per cent. 

Umbrellas, made of cotton or any other material.5 per cent. 

Umbrella stretchers are not to be considered a manufacture. 

Varnish, made wholly or in part of gum copal, or of other gums 
or substances.5 per cent 

Do., made of other gums or substances.5 per cent. 




















122 


THE NATIONAL TAX LAW. 


Vegetable oils, per gallon.,.. .2 cents. 

Warehouse entry, at custom-houses, not exceeding $100 in value, 
stamp duty.25 cents. 

Warehouse entry, do., exceeding $100 and not exceeding 
$500.. . .50 cents. 

Do., do., exceeding $500 in value.$1. 

Warehouse receipts, stamp duty.25 cents. 

Whale oil.Exempt. 

Whisky, per gallon (see “Spirits”).20 cents. 

White lead, see “ Lead.” 

Wholesale dealers, under which term is included every person 
whose business or occupation is to sell, or offer to sell, groceries, 
or any goods, wares, or merchandise, of foreign or domestic pro¬ 
duction, by more than one original package or piece at one 
time, to the same purchaser, not including wines, spirituous or 
malt liquors, for each license [see page 44].$50. 

Wholesale dealers in liquors of every description, including dis¬ 
tilled spirits, fermented liquors, and wines of all kinds (persons 
other than distillers, who sell or offer for sale any such liquors 
in quantities of more than three gallons at one time to the same 


purchaser are included), for each license.$100. 

Willow, manufactures of, not otherwise provided for... 3 per cent. 

Wine made of grapes, per gallon.5 cents. 

Withdrawal entry, at custom-house, stamp duty.50 cents. 

Wood, manufactures of, if not otherwise provided for. .3 per cent. 

Wood screws, per pound.1$ per cent. 

Wool, manufactures of, not otherwise specified.3 per cent. 

Worsted, manufactures of, not otherwise specified.3 per cent. 

Writ, stamp duty.50 cents. 

Yam, see “ Cloth.” [See also page 61.] 

Yachts, whether by sail or steam, under the value of $600.... $5. 

Do., do., over $600, and not exceeding $1,000.$10. 

Do., do., for each additional $1,000 in value.$10. 

Zinc, manufactures of, not otherwise specified.3 per cent. 

Do., oxide of, per 100 pounds...25 oenta. 





















BEADLE’S DIME NOVELS. 

A DOLLAR BOOK FOR A DIME! 

Each volume contains One Hundred and Twenty-Eight large 12mo. pages 
of letter-press, printed with clear and expresely-prepared type and book pa¬ 
per, and bound in heavy paper covers of bright salmon color—making a vol¬ 
ume of much beauty, ana delightful to read. 


No. 1.—MALAESKA. By Mrs*. Ann 
S. Stephens. 

No.2.—THE PRIVATEER’S CRUISE 
Bv Harrt Cavendish. 

No. 3.—MYRA. By Mrs. Ann S. Ste¬ 
phens. 

No. 4.—ALICE WILDE. By Mrs. M. 
V. Victor. 

No. 5.—THE GOLDEN BELT. By 
Colin Barker. 

No. 6.—CHIP. By Mrs. M. A. Den¬ 
ison. 

No. 7.—THE REEFER OF ’76. By 
Harrt Cavendish. 

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